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VAT and SARS’ risk-engine: Does enforcement foster voluntary compliance?

In recent years SARS has been investing in an automated and data driven compliance programme whereby it is increasing the use of data, data analytics and artificial intelligence to understand taxpayer behaviour and to inform case selection for audit and verification purposes. The idea is for risk detection, assessment and profiling to be largely automated for standard matters, whilst manual risk profiling and case selection are reserved for complex matters.

Source: ensafrica.com

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