The use of electronic-filing for the commission of income tax fraud in South Africa: an empirical study

In South Africa income tax is unavoidable, since all are liable to pay taxes. Electronic-Filing (e-filing) was first instituted in 2001 and expanded in 2006. However, the institution of e-filing created opportunities for the commission of income tax fraud. Tax fraud is defined, among other criminal...

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Bibliographic Details
Authors: Shandu, Smangele Nkosingiphile (Author) ; Lekgau, Khomotjo (Author) ; Maluleke, Witness (Author)
Format: Electronic Article
Language:English
Published: 2019
In: Acta criminologica
Year: 2019, Volume: 32, Issue: 2, Pages: 167-192
Online Access: Volltext (Publisher)
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Keywords:
Electronic-Filing
Income tax fraud
National Prosecuting Authority
South African Police Service
Specialised Tax Unit
Tax avoidance
Tax evasion