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Law by Decree: A critique of section 5(2) of the Income Tax Act
This thesis addresses the question of whether section 5(2) of the Income Tax Act 58 of 1962 (the Income Tax Act) infringes upon the Separation of Powers Doctrine and constitutes an unlawful delegation of the power to impose or reduce taxes, in terms of the Constitution. The power to determine the ra...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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