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Revenue approaches to income tax evasion: a comparative study of Ireland and South Africa.

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dc.contributor.author Killian, Sheila
dc.contributor.author Kolitz, Maeve
dc.date.accessioned 2020-08-04T14:30:02Z
dc.date.available 2020-08-04T14:30:02Z
dc.date.issued 2004
dc.identifier.uri http://hdl.handle.net/10344/9077
dc.description peer-reviewed en_US
dc.description.abstract Tax evasion represents a serious loss to the exchequer in most developed and developing economies. Various approaches to combat this problem have been put forward, including increasing penalties for non-compliance, boosting revenue powers of search and discovery, the use of amnesties to bring errant taxpayers into the net, high-profile public prosecutions and other “name and shame” techniques, and appeal to the ethics of taxpayers. This paper looks at the approaches adopted in two contrasting economies, South Africa and Ireland, examines the strategies which were adopted in each case, and concludes that similarities in approach outweigh differences, suggesting some universality in Revenue techniques. en_US
dc.language.iso eng en_US
dc.publisher SSRN
dc.relation.ispartofseries Journal of Accounting, Ethics and Public Policy;4 (4), pp. 235-257
dc.relation.uri https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1014609
dc.subject tax evasion en_US
dc.subject tax avoidance en_US
dc.subject South Africa en_US
dc.subject Ireland en_US
dc.title Revenue approaches to income tax evasion: a comparative study of Ireland and South Africa. en_US
dc.type info:eu-repo/semantics/article en_US
dc.type.supercollection all_ul_research en_US
dc.type.supercollection ul_published_reviewed en_US
dc.date.updated 2020-08-04T14:24:54Z
dc.description.version PUBLISHED
dc.rights.accessrights info:eu-repo/semantics/openAccess en_US
dc.internal.rssid 1117771
dc.internal.copyrightchecked Yes
dc.description.status peer-reviewed


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