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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Combating permissible tax avoidance through efficient administrative approaches: what SARS can learn from its Canadian counterpart
Author:Steenkamp, Lee-Ann
Year:2012
Periodical:The Comparative and International Law Journal of Southern Africa (ISSN 0010-4051)
Volume:45
Issue:2
Pages:227-257
Language:English
Geographic terms:South Africa
Canada
Subjects:tax evasion
fiscal law
tax administration
Link:http://reference.sabinet.co.za/document/EJC131105
Abstract:Impermissible tax avoidance transactions cross the dividing line between legal tax avoidance and illegal tax evasion. In response, governments across the globe have adopted legislative, judicial and administrative measures to combat this type of tax avoidance. This article reviews the use of the administrative techniques employed by the Canada Revenue Agency (CRA). These include awareness resources, monitoring tools, audits and administrative penalties. Through the evaluation of Canada's regime, the article makes recommendations in an attempt to improve the South African administrative approach. It is proposed that the South African Revenue Service (SARS) continues to develop a cogent compliance programme in order to improve tax compliance. Notes, ref., sum. [Journal abstract]
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