van Schalkwyk, L. - In: Meditari Accountancy Research 12 (2004) 2, pp. 165-183
The Commissioner for the South African Revenue Service has wide discretionary powers. In this article, the meaning, purpose, types, extent and exercise of these powers are examined. Do these powers promote uncertainty and/or unfairness and inconsistency, and if so, which of these powers do so?...