Taxpayers' attitudes towards tax amnesties and compliance in South Africa : an exploratory study
S.V. Junpath, M.S.E. Kharwa, L.J. Stainbank
| Year of publication: |
March-September 2016
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| Authors: | Junpath, S. V. ; Kharwa, M. S. E. ; Stainbank, L. J. |
| Published in: |
South African journal of accounting research. - Abingdon, Oxon : Taylor & Francis, ISSN 1029-1954, ZDB-ID 2896828-1. - Vol. 30.2016, 1/2, p. 97-119
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| Subject: | South Africa | Tax Amnesties | SMMEs | Tax Compliance | Tax Offences | Tax Enforcement | Tax Evasion | Tax Avoidance | Tax Administration | Katz Commission | Südafrika | Steuermoral | Tax compliance | Steuerstrafrecht | Criminal tax law | Steuervermeidung | Tax avoidance | Straffreiheit | Exemption from punishment | Finanzverwaltung | Fiscal administration |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/10291954.2015.1070565 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011688889