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Browsing Research Articles (Taxation) by UP 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 ...