The winds of change : an analysis and appraisal of selected constitutional issues affecting the rights of taxpayers
Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the inte...
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| Format: | Others |
| Language: | en |
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2013
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| Online Access: | http://hdl.handle.net/10500/9358 |