A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa

A constitutional analysis of a differentiated tax treatment of residents and non-residents in respect of income deriving from immovable property in South Africa', Daniel Baines explores whether South African resident taxpayers' constitutional rights to equality and property are infringed by current laws which tax residents at higher rates than non-residents on rental income and proceeds from the disposal of fixed property. He aptly sets out what the right to equality and property entails and how these relate to taxpayers. He finds that the higher effective tax rates paid by residents violates their constitutional right to equality. The thesis provides valuable insight into a resident's right to equality and property in terms of current tax rates and illustrates how current tax rates are unconstitutional. The recommendations brought forward contribute toward the discussion of how tax rates should be altered in order to ensure that residents' constitutional rights are no longer violated.

Grantor dc:publisher

University of Pretoria

Year dc:date.issued

2021

Advisor dc:contributor.advisor

• Van Zyl, Stephanus

• UCTD
• Tax

Statement dc:rights

• © 2019 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.

Language dc:language.iso

en

Dc Identifier Other

D2021

OAI identifier oai:identifier

oai:repository.up.ac.za:2263/82750