Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 17 of 17 for “"Tax Administration Act"”.
-
The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights
Taxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate …
-
Does the tax administration act sufficiently protect the taxpayers' right to privacy or provide the taxpayer with a right to be informed?
… dissertation endeavours to establish whether the Tax Administration Act sufficiently protects the taxpayers' constitutional rights to privacy and right to be informed. Specifically it will be investigating these rights versus the powers provided to SARS under the different fiscal statutes to …
-
The role of administrative justice in the realm of the commissioner's discretionary decisions as provided for by the Tax Administration Act 28 of 2011
… in terms of the South African Revenue Service Act. SARS is mandated to administer the collection of tax The Commissioner for the South African Revenue Service (“CSARS”) is granted certain discretionary powers. This study focuses on two of these discretions as contained in the Tax Administration …
-
Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers
… evaluates the changes introduced by the Tax Administration Act, 28 of 2011 ('the TAA') to the extent that such changes have an impact on the constitutional rights of taxpayers during the dispute resolution process. Through comparison of the TAA provisions with the provisions that this Act …
-
A critical analysis of the implementation of the 'pay now, argue later' principle by SARS as provided by section 164 of the Tax Administration Act 28 of 2011; and, Limitation of interest deduction in South Africa: a suggested approach to the application of sections 31 and 23M of the Income Tax Act 58 of 1962 to debt and equity business financing methods
… by SARS as provided by section 164 of the Tax Administration Act 28 of 2011: Abstract: The 'Pay Now, Argue Later' principle applies in income tax or value-added tax collection procedure after the South African Revenue Services has concluded an assessment in terms of the Tax Administration …
-
Cross border tax assistance as a framework for revenue mechanism
A national tax authority i.e., SARS has a wide range of powers at its disposal to collect taxes that are not paid or on time or in their full amount within the borders of South Africa. The issue arises when a taxpayer leaves their jurisdiction without settling the tax debt or has no asset within …
-
The use of corporate structures and tax avoidance
… in both the areas of corporate law and tax legislation. The legislation in question has developed from an apartheid or pre-democratic era to that of the current democratic South Africa, in which individuals have the freedom to become entrepreneurs, and have the opportunity to start up …
-
An analysis of the effectiveness of the understatement penalty
With the enactment of the understatement penalty in the Tax Administration Act 28 of 2011, in October 2012, a new era dawned on compliance penalties for the taxpayers of South Africa. It brought about changes to the legislative provisions regulating compliance penalties and introduced behavioural …
-
Should SA Pursue The Two-Pillar Solution In Terms Of Missing Digital Revenues In Lieu Of The Digital Services Tax?
The 1920s compromise to tax source revenues appears obsolete in the 21st century.1 The digitalization of modern economies has resulted in outdated tax laws. Brick-and-mortar type principles are still applied to determine revenue sources, whereas, in the digital age, many businesses have no physical …
-
The Commissioner’s powers to access information: a licence to fish
… provisions within ss 16 and 17 of New Zealand’s Tax Administration Act 1994. This Act is administered by the Inland Revenue. These are the access and information gathering provisions empowered on the Commissioner of Inland Revenue. The landmark Privy Council decision New Zealand Stock Exchange …
-
Strengthening the Settings for Inland Revenue’s Statutory Role as Tax Collector
… they are granted statutory independence. In a taxation context, the Commissioner of Inland Revenue (the Commissioner) is vested with significant powers under the Tax Administration Act 1994. The Commissioner is free to delegate these powers and is granted statutory independence regarding how …
-
Information exchange across borders and confidentiality rights of taxpayers from a South African perspective
In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become …
-
The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts
Section 164 of the Tax Administration Act 28 of 2011 (the TAA), previously contained in section 88 of the Income Tax Act 58 of 1962 (the Income Tax Act) and section 36 of the Value-Added Tax (VAT) Act 89 of 1991 (the VAT Act), provides that the payment of tax will not be automatically suspended …
-
Income Tax Penalties and the Doctrine of Punishment
… explores the penalty regime provided for in the Tax Administration Act, No 28 of 2011 (‘the Admin Act’), and implementation thereof in certain circumstances and behaviour on the part of the taxpayer. Even though the Admin Act has been in force for some years already, it remains necessary and …
-
The taxpayer's right to finality – a critical analysis of legislation and practice in South Africa
… Revenue Service under sections 42 and 46 of the Tax Administration Act 28 of 2011 has the capacity to undermine taxpayers' rights to finality, and if so, what can be done to improve this aspect of South African tax administration. To address the first part of this hypothesis, I analyse the …
-
An analysis of South African Revenue Service powers to request relevant material as it pertains to the so-called ‘lifestyle questionnaire’.
… ‘lifestyle questionnaire”. It also deals with taxpayer’s rights in terms of the Tax Administration Act No. 28 of 2011 (TAA) and the Constitution of the Republic of South Africa, 1996 (the Constitution). Furthermore, the definition of “relevant material’ was discussed in order to establish …
-
Tax implications for business rescues in South African Law
… in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the …