Are tax penalties effective in combatting tax avoidance?
Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the abuse of tax benefits intended for other purposes. Excessive and impermissibl...
| Main Author: | |
|---|---|
| Other Authors: | |
| Language: | en |
| Published: |
University of Pretoria
2020
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/2263/74957 Coetzee, W 2019, Are tax penalties effective in combatting tax avoidance?, MCom (Taxation) Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/74957> |