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A critical analysis of the legality of retroactive fiscal legislation and the remedies available to taxpayers
‘Uncertain law also penalizes those anxious to obey it and eventually creates contempt for the law. Uncertain law will thus erode the confidence of taxpayers in the system and their willingness to support and comply with the system.' Retroactive fiscal legislation leaves taxpayers with little to no...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2022
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