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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| Otros Autores: | ; |
| Tipo de documento: | Electrónico Artículo |
| Lenguaje: | Inglés |
| Publicado: |
2019
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| En: |
Acta criminologica
Año: 2019, Volumen: 32, Número: 2, Páginas: 167-192 |
| Acceso en línea: |
Volltext (Verlag) |
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| Verificar disponibilidad: | HBZ Gateway |
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