Income Tax Penalties and the Doctrine of Punishment

This dissertation explores the penalty regime provided for in the Tax Administration Act, No 28 of 2011 (‘the Admin Act’), and implementation thereof in certain circumstances and behaviour on the part of the taxpayer. Even though the Admin Act has been in force for some years already, it remains nec...

Full description

Saved in:  
Bibliographic Details
Main Author: Van Der Merwe, Juanita (Author)
Format: Electronic Book
Language:English
Published: 2019
In:Year: 2019
Online Access: Volltext (kostenfrei)
Check availability: HBZ Gateway