An analysis of the provisions governing the prescription of assessments in South African fiscal legislation
The purpose of the study was to conduct an investigation into the recent approaches by courts and the legislature towards striking a balance between the public interest that the Commissioner must collect tax that is payable and the public interest that disputes should reach finality. To achieve the...
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| Language: | en |
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2015
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| Online Access: | http://hdl.handle.net/2263/50750 Nzimande, M 2015, An analysis of the provisions governing the prescription of assessments in South African fiscal legislation, LLM Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/50750> |