Observatoire des droits humains (anglais seulement)

Whistleblowers and tax evasion: what South Africa needs to add to its toolbox

(Version anglaise seulement)

par Carika Fritz, Associate Professor of Tax Law, University of the Witwatersrand

The importance of whistleblowers was highlighted again recently in South Africa. In one of the reports released by Judge Raymond Zondo, who has headed up a commission of inquiry into state capture, he recommended that whistleblowers should be protected. He also recommended that they should be given an incentive to make disclosures – a monetary reward based on a percentage of the proceeds recovered on the strength of such information.

Academics,…

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