Kujinga, Benjamin T.2016-06-142016-06-142016-04-142016Maritz, 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>A2016http://hdl.handle.net/2263/53155Mini Dissertation (LLM)--University of Pretoria, 2016.en© 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.UCTDTax AdministrationCommissioner for the South African Revenue ServiceLaw theses SDG-16SDG-16: Peace, justice and strong institutionsMini Dissertation89184492