2021
DOI: 10.31730/osf.io/a9mqw
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The Role of a Tax Legal Specialist within South African Revenue Service during initiation of Tax Audits

Abstract: The problem of tax compliance and tax evasion continually results in a plethora of impediments for tax regulators in South Africa and globally. An alarming number of corporate governance scandals always have an element of tax compliance issues in them. The state of unresolved SARS Audit cases, costly litigations and prolonged arbitration from the tax Ombudsman is an issue of concern and subject of this study. This is further exacerbated by technicalities emanating from legal perspectives, statutory dimensions,… Show more

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