Schembri, Christopher Carmelo.Bosch, Shannon Joy.De la Rey, Chrichan.2021-07-282021-07-2820202020https://researchspace.ukzn.ac.za/handle/10413/19678Masters Degree. University of KwaZulu-Natal, DurbanAbstract available in PDF.enTax liability.Tax evasion.Taxpayers.Tax legislation.Income tax.Taxation.A critical analysis of the balance between effective tax collection and permissible tax avoidance provided by legislation.Thesis