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

dc.contributor.advisorKujinga, Benjamin T.en
dc.contributor.emailsalmemaritz@lawcircle.co.zaen
dc.contributor.postgraduateMaritz, Salme-Marieen
dc.date.accessioned2016-06-14T09:45:11Z
dc.date.available2016-06-14T09:45:11Z
dc.date.created2016-04-14en
dc.date.issued2016en
dc.descriptionMini Dissertation (LLM)--University of Pretoria, 2016.en
dc.description.availabilityUnrestricteden
dc.description.degreeLLMen
dc.description.departmentMercantile Lawen
dc.identifier.citationMaritz, 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>en
dc.identifier.otherA2016en
dc.identifier.urihttp://hdl.handle.net/2263/53155
dc.language.isoenen
dc.publisherUniversity of Pretoriaen_ZA
dc.rights© 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.en
dc.subjectUCTDen
dc.subjectTax Administrationen
dc.subjectCommissioner for the South African Revenue Serviceen
dc.subject.otherLaw theses SDG-16en
dc.subject.otherSDG-16: Peace, justice and strong institutionsen
dc.titleTax administration : the discretion of the Commissioner for the South African Revenue Service when understatement penalties are imposeden
dc.typeMini Dissertationen

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