Browsing by Subject "Tax collection -- South Africa"

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Reflection on the deterrence theory of taxation in the context of revenue collection by municipalities and the South African Revenue Services

Chauke, K. R.; Sebola, M. P. (SAAPAM (South African Association of Public Administration and Management), 2016)

This paper evaluates analyses and reflects on how the deterrence theory as revenue collection measure can be used in revenue collection. It also focuses on the applicability thereof to the South African Revenue Service and ...

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