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The taxpayer's right to finality – a critical analysis of legislation and practice in South Africa
In this thesis, I evaluate whether the exercise of the audit and information-gathering powers granted to the South African Revenue Service under sections 42 and 46 of the Tax Administration Act 28 of 2011 has the capacity to undermine taxpayers' rights to finality, and if so, what can be done to imp...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2022
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