Browsing by Subject "Deterrence theory"

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Audit outcomes and their role in clean administration in municipalities within Limpopo Province, South Africa: a deterrence theory approach

Mathebula, N. E. (SAAPAM (South African Association of Public Administration and Management), 2016)

In a period of three months subsequent to the end of every municipal financial year, the Auditor General of South Africa (AGSA) receives financial statements from municipalities within which to express various audit opinions ...
Reflection on the deterrence theory of taxation in the context of revenue collection by municipalities and the South African Revenue Services

Chauke, K. R.; Sebola, M. P. (SAAPAM (South African Association of Public Administration and Management), 2016)

This paper evaluates analyses and reflects on how the deterrence theory as revenue collection measure can be used in revenue collection. It also focuses on the applicability thereof to the South African Revenue Service and ...

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