Browsing Department of Mercantile Law by Advisor "62b90ac9-e1c0-4976-abe3-a249b39d477e"

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Challenges that the commissioner for the South African Revenue Service’s information gathering powers pose to taxpayers’ rights

Maleka, Moseki (2020-11)

This study is about the importance of the duty of the South African Revenue Service (“SARS”) to recognise and protect taxpayers’ rights. Particular focus is placed on the challenges posed with respect to taxpayers’ rights ...
Taxation of illegal income: the duty to disclose income delivered from illegal activity and the constitutional right against self-incrimination

Mtwana, Samkelo Callaway (2011-09)

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