Browsing Research Articles (Taxation) by Author "Burger, Manda"

Browsing Research Articles (Taxation) by Author "Burger, Manda"

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  • Burger, Manda; Schoeman, Anculien (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 2020)
    Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement ...