A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (Specializing in Taxation), Johannesburg, 2016 / The Tax Administration Act 28 of 2011 (TAA) came into effect on the 1 October
2012 and brought with it significant changes to the South African tax administrative
regime, extending the powers of South African Revenue Service (SARS) while also
indirectly emphasising taxpayers’ rights. This research report examines the impact
that this ‘new legislation’ has had on taxpayers, more especially the procedural and
administrative rights of taxpayers. This research report evaluates inherent procedural
rights of taxpayers as contained in the Constitution of the Republic of South Africa
versus the current provisions in TAA and the remedies available to taxpayers should
their rights be infringed upon. The research report extends to instances of good tax
administrative practices in a few OECD countries and finally concludes with
comments on the future of tax administration in South Africa. / MT2017
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:wits/oai:wiredspace.wits.ac.za:10539/22138 |
| Date | January 2016 |
| Creators | Mahadevey, Shalima |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
| Format | Online resource (viii, 98 leaves), application/pdf, application/pdf |
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