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
type: CreativeWork
description: This dissertation 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 replaces, this dissertation seeks to establish whether the legislature has achieved its objective of aligning the administrative provisions of the various tax Acts with the constitutional rights of taxpayers. A comparison with the Australian dispute resolution process was also undertaken with a view to identify any further areas of improvement insofar as the dispute resolution process is concerned.
abstract: This dissertation 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 replaces, this dissertation seeks to establish whether the legislature has achieved its objective of aligning the administrative provisions of the various tax Acts with the constitutional rights of taxpayers. A comparison with the Australian dispute resolution process was also undertaken with a view to identify any further areas of improvement insofar as the dispute resolution process is concerned.
author: Johannes, Ruben Stanley
language: eng
date published: 2014
date modified: 2026-07-22T22:22:49Z
provider: University of Cape Town
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: Department of Finance and Tax

PropertyValue
property ID: Handle
value: http://hdl.handle.net/11427/8555