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Interpretation of fiscal statutes by the courts: a South African tax law perspective
Includes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2015
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| _version_ | 1867613236151451648 |
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| access_status_str | Open Access |
| author | Kafesu, Lovemore Takudzwa |
| author2 | Emslie, Trevor |
| author_browse | Emslie, Trevor Kafesu, Lovemore Takudzwa |
| author_facet | Emslie, Trevor Kafesu, Lovemore Takudzwa |
| author_sort | Kafesu, Lovemore Takudzwa |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/12360 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:56.154Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/12360 Interpretation of fiscal statutes by the courts: a South African tax law perspective Kafesu, Lovemore Takudzwa Emslie, Trevor Commercial Law Includes bibliographical references. This study examines the way in which the South African judiciary approaches the interpretation of fiscal legislation. It refers back to the use of the literal/textual approach (traditional approach), its shortcomings and the modification of such approach if it leads to absurdity. It also explores the purposive and contextual approaches to the interpretation of fiscal statutes. It then ana- lyses whether the advent of the Constitution (The Constitution of the Republic of South Africa of 1996) has brought a paradigm shift from the strict literal approach to the purposive approach. The conclusion reached is that the Constitution has been a catalyst for change from the literal/textual approach to a purpo- sive approach. However, the conclusion does not shy away from showing that, in practice; there is a continued practical applica- tion of the literal/textual approach by South African courts. 2015-02-03T18:37:05Z 2015-02-03T18:37:05Z 2011 Master Thesis Masters LLM http://hdl.handle.net/11427/12360 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Commercial Law Kafesu, Lovemore Takudzwa Interpretation of fiscal statutes by the courts: a South African tax law perspective |
| thesis_degree_str | Master's |
| title | Interpretation of fiscal statutes by the courts: a South African tax law perspective |
| title_full | Interpretation of fiscal statutes by the courts: a South African tax law perspective |
| title_fullStr | Interpretation of fiscal statutes by the courts: a South African tax law perspective |
| title_full_unstemmed | Interpretation of fiscal statutes by the courts: a South African tax law perspective |
| title_short | Interpretation of fiscal statutes by the courts: a South African tax law perspective |
| title_sort | interpretation of fiscal statutes by the courts a south african tax law perspective |
| topic | Commercial Law |
| url | http://hdl.handle.net/11427/12360 |
| work_keys_str_mv | AT kafesulovemoretakudzwa interpretationoffiscalstatutesbythecourtsasouthafricantaxlawperspective |