Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed

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University of Pretoria

Abstract

Description

Mini Dissertation (LLM)--University of Pretoria, 2016.

Keywords

UCTD, Tax Administration, Commissioner for the South African Revenue Service

Sustainable Development Goals

Citation

Maritz, S 2016, Tax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposed, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/53155>