Anculien Schoeman

University of Pretoria

Physical Address Economic and Management Sciences

Pretoria, Gauteng 0002

South Africa

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Scholarly Papers (1)

1.

Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis

(2019) Intertax 47/11, 950-967
Number of pages: 18 Posted: 14 Nov 2019 Last Revised: 08 Oct 2021
Rita de la Feria and Anculien Schoeman
University of Leedsaffiliation not provided to SSRN and University of Pretoria
Downloads 366 (106,764)

Abstract:

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tax fraud, tax policy, tax administration, VAT, developing countries