Anculien Schoeman

University of Pretoria

Physical Address Economic and Management Sciences

Pretoria, Gauteng 0002

South Africa

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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 Leeds and University of Pretoria

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