The use of deferred prosecution agreements in tax diputes

dc.contributor.advisorVan Zyl, Stephanus
dc.contributor.emailu14429251@tuks.co.zaen_US
dc.contributor.postgraduateMpofu, Irene Kristi
dc.date.accessioned2023-02-01T12:06:11Z
dc.date.available2023-02-01T12:06:11Z
dc.date.created2023-04
dc.date.issued2022
dc.descriptionMini Dissertation (LLM (Mercantile Law))--University of Pretoria,2022.en_US
dc.description.abstractGlobal economic crime including tax evasion is on the rise, and the State capture crisis has exacerbated for South Africa. In response to these two factors, foreign jurisdictions have looked to alternatives to conventional prosecution to mitigate the impact of delays on law enforcement. An alternative to conventional prosecution that has been adopted is the use of deferred prosecution agreements (DPAs). DPAs are understood to be a contractual arrangement between the State and a company that is being investigated for future prosecution to postpone the prosecution subject to the conditions in the agreement. The main component of DPAs is that the offending company acknowledges guilt and consents to paying a fine and other penalties as well as cooperating with the State in ongoing or future investigations. There is extensive literature that explores the use of DPAs broadly but this dissertation seeks to explore the use of DPAs in the context of South African tax disputes.en_US
dc.description.availabilityUnrestricteden_US
dc.description.degreeLLM (Mercantile Law)en_US
dc.description.departmentMercantile Lawen_US
dc.description.sponsorshipMargaret McNamara Educational Granten_US
dc.identifier.citation*en_US
dc.identifier.doi10.25403/UPresearchdata.21988892en_US
dc.identifier.otherA2023
dc.identifier.urihttps://repository.up.ac.za/handle/2263/89049
dc.language.isoenen_US
dc.publisherUniversity of Pretoria
dc.rights© 2022 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.
dc.subjectUCTDen_US
dc.subjectDeferred prosecutionen_US
dc.subjectGlobal economic crimeen_US
dc.subjectTax evasionen_US
dc.subjectLaw enforcementen_US
dc.subjectSouth Africaen_US
dc.titleThe use of deferred prosecution agreements in tax diputesen_US
dc.typeMini Dissertationen_US

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
Mpofu_Use_2022.pdf
Size:
3.69 MB
Format:
Adobe Portable Document Format
Description:
Mini Dissertation

License bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.75 KB
Format:
Item-specific license agreed upon to submission
Description: