Author's Profile

Marize de Villiers
Marize de Villiers qualified as a chartered accountant (South Africa) in 2005 and holds a master's degree in taxation from the University of Pretoria (2017). She is currently a senior lecturer in financial accounting at the University of South Africa.
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One could have a social dividend if all land and natural res…
Why should a country with no income tax bother with all this…
The caveat in this article on the need for a normative tax s…