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Browsing Law by Supervisor "Muller, Elzette"

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Does the constitution protect taxpayers against the mighty SARS? – An inquiry into the constitutionality of selected tax practices and procedures

Keulder, Carika (University of Pretoria, 2012-09-12)

This dissertation purports to ascertain whether the Constitution of South Africa provides protection for taxpayers against specific practices and procedures utilised by SARS in order to collect taxes. The collection of ...

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