Tax revolts have existed since time immemorial and have been caused by many factors. The pay-now-argue-later principle, as used by South African Revenue Services is a provision in tax administration to compel a taxpayer to settle their tax debt despite their intention to challenge the assessment for instance in a tribunal. The interrelationship between a tax revolt and the pay-now-argue-later principle researches the history, development, and psychology of a tax revolt. It also looks at the pay-now-argue-later principle, the dynamics, its rationale, and constitutionality. Some of the questions considered are whether a challenge to the pay-now-argue-later principle amounts to a tax revolt and what is the impact of the pay-now-argue-later principle on the rights of a taxpayer, including the right to protest in section 17 of the Constitution. The study looks at whether South African Revenue Service can use the pay-now-argue-later principle in dealing with a tax revolt. There is dearth of legal literature and case law about a tax revolt in South Africa and the region while many studies exist on the pay-now-argue-later principle. This study endeavors to fill that gap. This is a desk-based research. In its conclusion, the research makes recommendations that could be adopted especially by the fiscus. / Mini Dissertation (LLM)--University of Pretoria, 2021. / Mercantile Law / LLM / Unrestricted

Ease, comfort and efficiency are assumed desirables; they form the established norm of unquestioned values in commercial product design. The norm shapes our everyday. Those daily things considered mundane and commonplace, form how we go about our daily doings. How we actually live our lives. Design needs to be there to defend human interest; to approach the user differently than a passive consumer, to create space for human qualities in contemporary everyday life.  I have been exploring the potential of designing for effort, and argue for its value by giving examples. I have developed a series of three products under the shared name Friction Intended. The proposals evoke effort of different kinds, each creating space for other alternative values. Object A is a light concept working with reflections. Reflecting from one surface to another the light can be followed and its behavior studied. The reflective elements are tools for exploration and active learning; to actively perceive the daily phenomenon of light. Object B is a backpack to be assembled from a large sheet of textile and a set of straps. Over time, the usage of the bag can become a personal ritual. Wearing the bag can also be a statement; how will people  react when the large cloth is dramatically folded open in a public environment? Object C is a cup with rounded base. The cup moves; never fully finding its balance it sways back and forth ever differently depending on the amount of liquid inside and the qualities of the gestures it has been handled with. The attention is drawn to the moment by giving careful attention to a simple daily ritual. Designing for effort in everyday products creates space to design for an engaging and stimulating environment. Once deciding simple things are worth more time, strain and patience there is the opportunity to enrich those activities. Effort has the potential to create space for the development of contemporary rituals, active engagement and everyday curiosity. The design space of the potential of effort is a rich and varied. The examples given by the Friction Intended series, are representatives for a field where much more potential still lays. This is a call, especially on the design field, to question the given, to challenge the norm and to reflect on its impact.

根據過去研究發現，電視新聞已成為台灣地區民眾主要的消息來源，而轉型期的台灣 社會，各種不同層面的社會衡突正與日俱增，電視以其社會公器的本質所提供的公共 議壇，如何在有限的時間內，讓社會上各種聲音都有機會出現在新聞中，這就牽涉到 消息來源選取的問題；此外，電視媒介對消息來源所作不同程度的處理，亦是一種社 會權力的展現，有其重要的社會意義。 本研究乃以電視新聞中的爭議性新聞為對象，研究新聞中之消息來源以及對於消息來 源的處理方式，並藉此探討不同特性之消息來源的言論導向。 本研究共分四章，約五萬四千字。第一章為研究動機、目的以及文獻探討。第二章為 研究方法，詳述其抽樣與內容分析之類目建構。第三章為研究結果報告。第四章則對 結果提出討論與建議，並說明其研究限制。