Browsing Economic and Management Sciences by Subject "Taxpayers"
Now showing items 1-4 of 4
An analysis of the term "reasonable care not taken in completing the return" in the context of tax penalties (North-West University (South Africa) , Potchefstroom Campus, 2016)"Abstract can't be copied"
(North-West University (South Africa), 2018)This study was undertaken to establish the effectiveness of the current Section 80A-80L of the General Anti-Avoidance Rule (GAAR) of the South African Income Tax Act No-58 of 1962, in combating tax avoidance schemes. Tax ...
(North-West University, 2010)South Africa has already implemented three tax–amnesty programmes: the Second Small Business Tax Amnesty 10 of 2006, the Exchange Control Amnesty Act 12 of 2003 and the Tax Amnesty Act 19 of 1995. In the 2010 budget ...
(2015)The Tax Administration Act (28 of 2011) (TAA) came into effect during October 2012 and introduced several new concepts and changes in terms of tax administration from the previous provisions set out in the various tax acts. ...