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...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Dissertation |
| Language: | English |
| Published: |
University of Cape Town
2019
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/11427/29213 |