Similar Items: Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers
- The constitutionality of the "pay now argue later" rule in terms of the Tax Administration Act 28 of 2011
- The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle
- The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts
- A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011; and, Limitation of interest deduction in South Africa: a suggested approach to the application of sections 31 and 23M of the Income Tax Act 58 of 1962 to debt and equity business financing methods
- Exploring individual taxpayer's perceptions of tax complexity
- Purpose and effect: 'the role of a taxpayer's intention in tax legislation
Author: Fritz, Carika
- The meaning of "received by" and "accrued to" in the Income Tax Act 58 of 1962 as expressed by South African courts
- An analysis of the effectiveness of the understatement penalty
- The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax
- The feasibility of a wealth tax in South Africa
- Die rol en belang van suikerbelasting in Suid-Afrika
- The approach of the organisation for economic co-operation and development to the challenges of international digital taxation and dispute resolution