Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
A critical analysis of the legality of retroactive fiscal legislation and the remedies available to taxpayers
‘Uncertain law also penalizes those anxious to obey it and eventually creates contempt for the law. Uncertain law will thus erode the confidence of taxpayers in the system and their willingness to support and comply with the system.' Retroactive fiscal legislation leaves taxpayers with little to no...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2022
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
Similar Items: A critical analysis of the legality of retroactive fiscal legislation and the remedies available to taxpayers
- A critical analysis of the fiscal incentives available in the renewable energy - a comparison between South Africa, India, China and Brazil
- International exchange of information and taxpayers' rights: opposing forces or two sides of the same coin? An analysis of the legislative protection in Kenya of taxpayers' rights to privacy and confidentiality
- The constitutionality of retroactive tax legislation
- Farm and factory : an analysis of the distinctions between and fiscal treatment of taxpayers simultaneously carrying on farming operations and manyfacturing processes under the Income Tax Act No. 58 of 1962
- An exploratory study of the fiscal illusion of individual taxpayers in South Africa
- An analysis of the current framework for the exchange of taxpayer information, with special reference to the taxpayer in South Africa's constitutional rights to privacy and just administrative action