Factors to consider when establishing an effective tax ombudsman in South Africa / Charles Ofori-Boateng

Factors to consider when establishing an effective tax ombudsman in South Africa / Charles Ofori-Boateng

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This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the South African Human Rights Commission and the Courts created in terms of the 199...

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Bibliographic Details
Main Author: Ofori-Boateng, Charles
Language:en
Published: 2014
Subjects:
Tax Ombudsman
Tax Ombud
The Constitution of South Africa Act 108 of 1996 (The Constitution)
The Bill of Rights
Draft Tax administrative Bill (TAB)
South African Revenue Service (SARS)
SARS Service Monitoring Office (SSMO)
Taxpayers' rights
Abuse of Power
The Income Tax Act 58 of 1962 as amended (The Act)
Maladministration
Tax evasion
Australian Tax Authority (ATO)
Tax Administration Act 28 of 2011 (TAA)
Online Access:http://hdl.handle.net/10394/11927

Internet

http://hdl.handle.net/10394/11927

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