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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Bibliographische Detailangaben
1. VerfasserIn: Shandu, Smangele Nkosingiphile (VerfasserIn)
Beteiligte: Lekgau, Khomotjo ; Maluleke, Witness
Medienart: Elektronisch Aufsatz
Sprache:Englisch
Veröffentlicht: 2019
In: Acta criminologica
Jahr: 2019, Band: 32, Heft: 2, Seiten: 167-192
Online-Zugang: Volltext (Verlag)
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Schlagwörter:
Electronic-Filing
Income tax fraud
National Prosecuting Authority
South African Police Service
Specialised Tax Unit
Tax avoidance
Tax evasion