2023
DOI: 10.20525/ijrbs.v12i8.2477
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Exploring the involvement of tax audit experts in the early stages of tax audits

David Mhlanga,
Kgabo Freddy Masehela

Abstract: Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax Ombudsman. These issues are complicated by legal elucidations, legislative components, and regulatory frameworks. The paper aims to clarify the purpose of a tax leg… Show more

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