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Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue
Bibliography: pages 133-135.
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
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Department of Public Law
2016
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| _version_ | 1867613179965603840 |
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| access_status_str | Open Access |
| author | Schweitzer, A G |
| author_browse | Schweitzer, A G |
| author_facet | Schweitzer, A G |
| author_sort | Schweitzer, A G |
| collection | Thesis |
| description | Bibliography: pages 133-135. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/22172 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:00.945Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | Department of Public Law |
| publisherStr | Department of Public Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/22172 Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue Schweitzer, A G Income tax - Law and legislation - South Africa Taxation - Law and legislation - South Africa Tax administration and procedure - South Africa Tax collection - Law and legislation - South Africa Bibliography: pages 133-135. There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined. 2016-10-18T11:33:19Z 2016-10-18T11:33:19Z 1991 Master Thesis Masters LLM http://hdl.handle.net/11427/22172 eng application/pdf Department of Public Law Faculty of Law University of Cape Town |
| spellingShingle | Income tax - Law and legislation - South Africa Taxation - Law and legislation - South Africa Tax administration and procedure - South Africa Tax collection - Law and legislation - South Africa Schweitzer, A G Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue |
| thesis_degree_str | Master's |
| title | Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue |
| title_full | Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue |
| title_fullStr | Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue |
| title_full_unstemmed | Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue |
| title_short | Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue |
| title_sort | aspects of the administrative law relationship between the taxpayer and the commissioner for inland revenue |
| topic | Income tax - Law and legislation - South Africa Taxation - Law and legislation - South Africa Tax administration and procedure - South Africa Tax collection - Law and legislation - South Africa |
| url | http://hdl.handle.net/11427/22172 |
| work_keys_str_mv | AT schweitzerag aspectsoftheadministrativelawrelationshipbetweenthetaxpayerandthecommissionerforinlandrevenue |