Browsing by Subject "Tax evasion"
Now showing items 1-6 of 6
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Establishing the link between money laundering and tax evasion
(Clute Institute, 2013)No clear link has yet been made between tax evasion and money laundering although many (or all) of the professionals in this field may have already assumed the relation. The aim of the research that was conducted for the ... -
Factors to consider when establishing an effective tax ombudsman in South Africa
(2014)This study examines the factors to consider in establishing an effective tax Ombudsman in South Africa. It seeks to establish how the democratic protection institutions such as the South African Public Protector and the ... -
A financial and moral perspective of the impact of economic crime on taxation
(2013)Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax ... -
An international comparative study of transparency and exchange of information measures
(North-West University (South Africa), 2021)In recent decades, globalisation and the ease of moving capital in-between countries gave individuals the opportunity to shift their assets to countries that offer low tax rates. The inflow of assets to these countries may ... -
The reliance on lifestyle audits for public officials to curb corruption and tax evasion in Nigeria
(PER/PELJ, 2021)Widespread corruption in the Nigerian public service is having a far-reaching detrimental effect on the economy. Public officers and other policy makers that formulate socio-economic policies are the main perpetrators ... -
Towards developing a legal framework to combat money laundering and tax evasion in South Africa
(North-West University (South Africa), 2019)Corruption has shown an increase in South Africa over the last few years, with citizens demanding justice for those implicated. There are regular reports in the news on corruption exposed (usually within government); ...