Browsing Economic and Management Sciences by Subject "Tax evasion"
Now showing items 1-4 of 4
-
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 ... -
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); ...