The application of the “reasonable suspicion of bias” test in relation to the appointment of a tax Ombud in South Africa
The South African Parliament established a tax Ombud to act as an oversight body which reviews administrative complaints against SARS. Concerns have, however, been raised by academics and experts that the tax Ombud is not adequately independent of SARS so as to be able to investigate the complaints...
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| Format: | Others |
| Language: | English |
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Rhodes University
2016
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| Online Access: | http://hdl.handle.net/10962/4190 |