Thesis (MComm) -- Stellenbosch University, 2001 / ENGLISH ABSTRACT: For many years the view of South African courts and academics have been
that the literal meaning of words is the cornerstone in regard to the
interpretation of legislative provisions. This view has changed drastically over
the years and academics and the courts have later accepted that the intention
of the legislature is the determining factor in the interpretation of a legislative
provision. In recent years the courts have also moved towards a more
purposive approach in interpreting legislative provisions.
Despite these developments the belief remained with some academics and
especially tax practitioners that in the interpretation of fiscal legislation, the
literal meaning of words remains the deciding factor in the interpretation of
such legislation.
In this study, the courts' approach in the interpretation of fiscal legislation, with
specific reference to the Income Tax Act 58 of 1962 is investigated in order to
determine whether a different approach is followed in the interpretation of
fiscal legislation in contrast with the interpretation of other legislation.
This study first examines the principles applicable in the interpretation of
legislation in general and the developments that have taken place over the
years. This is necessary in order to set a standard against which the
interpretation of fiscal legislation may be measured.
The study then examines the courts' approach to the interpretation of fiscal
legislation and draws a comparison between the interpretation of fiscal
legislation and the interpretation of legislation in general. In this regard the
specific theories of interpretation as well as the presumptions of interpretation
is considered in detail.
From this examination the conclusion is drawn that there are no grounds for
distinguishing between the interpretation of fiscal legislation and other
legislation in general except for the fact that the concept of equity was never
accepted and applied in the context of fiscal legislation whereas it has been in
regard to other legislation. The specific reasons for this exception are also
discussed in detail.
The impact of the Constitution of the Republic of South Africa on the
interpretation of legislation in general and fiscal legislation in particular is then
considered. From this examination the inference is drawn that the
Constitution has no impact on the interpretation of fiscal legislation in so far as
the provisions of Chapter 2 of the Constitution are not infringed by a taxing
provision. / AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse howe en akademici het vir baie jare die mening gehuldig
dat die letterlike betekenis van woorde die hoeksteen van wetsuitleg is.
Hierdie siening het oor die jare aansienlik verander en die howe en akademici
het later aanvaar dat die bedoeling van die wetgewer die bepalende faktor in
die uitleg van enwetsteks is. In afgelope paar jaar het die howe egter 'n meer
doeldienende benadering betreffende wetsuitleg begin volg.
Ten spyte van hierdie verwikkelinge het die persepsie by sommige akademici
en in die besonder belastingpraktisyns bly voortbestaan dat die letterlike
betekenis van woorde in die wet steeds die deurslaggewende faktor by die
uitleg van belastingwetgewing is.
In hierdie studie sal die howe se benadering ten opsigte van die uitleg van
belastingwetgewing, met spesifieke verwysing na die Inkomstebelastingwet
58 van 1962 ondersoek word ten einde vas te stel of en ander benadering
gevolg word by die uitleg van belastingwetgewing teenoor die benadering wat
gevolg word by die uitleg van wetgewing in die algemeen.
Die studie ondersoek eers die beginsels van toepassing by die uitleg van
wetgewing in die algemeen en die ontwikkeling van hierdie beginsels deur die
jare. Hierdie ondersoek is noodsaaklik ten einde en maatstaf te vestig
waarteen die uitleg van belastingwetgewing getoets kan word.
Die studie ondersoek daarna die howe se benadering ten opsigte van die
uitleg van belastingwetgewing en vergelyk die uitleg van belastingwetgewing
met die uitleg van wetgewing in die algemeen. In hierdie verband word die
onderskeie teoriee van wetsuitleg asook die vermoedens van wetsuitleg in
besonderhede ondersoek.
Uit hierdie ondersoek word daar tot die gevolgtrekking gekom dat daar geen
grande is om te onderskei tussen die uitleg van belastingwetgewing en wetgewing in die algemeen nie behalwe vir die feit dat die konsep van
billikheid nooit in die konteks van belastingwetgewing aanvaar en toegepas is
nie. Die spesifieke redes vir hierdie uitsondering word ook in besonderhede
bespreek.
Die impak van die Grondwet van die Republiek van Suid-Afrika op wetsuitleg
in die algemeen en belastingwetgewing in die besonder word dan oorweeg.
Uit hierdie ondersoek word daar tot die gevolgtrekking gekom dat die
Grondwet geen impak op die uitleg van belastingwetgewing het nie vir sover
die bepalings van Hoofstuk 2 van die Grondwet nie geskend word deur die
bepalings van belastingwetgewing nie.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/20430 |
| Date | 12 1900 |
| Creators | Taljaard, Jochemus Cornelius |
| Contributors | Van Schalkwyk, C. J., Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Accountancy., Davids, Ricardo |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | English |
| Type | Thesis |
| Format | 98 p. |
| Rights | Stellenbosch University |
Page generated in 0.0026 seconds