Interpretation of fiscal statutes by the courts: a South African tax law perspective

This study examines the way in which the South African judiciary approaches the interpretation of fiscal legislation. It refers back to the use of the literal/textual approach (traditional approach), its shortcomings and the modification of such approach if it leads to absurdity. It also explores the purposive and contextual approaches to the interpretation of fiscal statutes. It then ana- lyses whether the advent of the Constitution (The Constitution of the Republic of South Africa of 1996) has brought a paradigm shift from the strict literal approach to the purposive approach. The conclusion reached is that the Constitution has been a catalyst for change from the literal/textual approach to a purpo- sive approach. However, the conclusion does not shy away from showing that, in practice; there is a continued practical applica- tion of the literal/textual approach by South African courts.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2011

Author dc:creator

• Kafesu, Lovemore Takudzwa

Advisor dc:contributor.advisor

• Emslie, Trevor

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/12360

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/12360