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The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015
The effective protection of taxpayers' rights has not kept pace with the ongoing internationalisation of tax laws. The International Fiscal Association sought to clear this gap by drawing from the experiences of various countries on the subject. This endeavour culminated into a report in 2015 outlin...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2022
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| _version_ | 1867613217639890944 |
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| access_status_str | Open Access |
| author | Phul, Ahmad Khalid |
| author2 | Hattingh, Johann |
| author_browse | Hattingh, Johann Phul, Ahmad Khalid |
| author_facet | Hattingh, Johann Phul, Ahmad Khalid |
| author_sort | Phul, Ahmad Khalid |
| collection | Thesis |
| description | The effective protection of taxpayers' rights has not kept pace with the ongoing internationalisation of tax laws. The International Fiscal Association sought to clear this gap by drawing from the experiences of various countries on the subject. This endeavour culminated into a report in 2015 outlining 57 minimum standards for the practical protection of taxpayers' fundamental rights. The report is based on an analytical framework in the form of tax relationships, as well as on a normative framework, which acknowledges that taxpayers have fundamental rights and are protected by certain legal principles. This dissertation will analyse the application of the minimum standards in Mauritius by adopting the frameworks used in the report to provide insight into areas of tax relationships which are vulnerable whilst highlighting fundamental rights and legal principles which require urgent protection. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/36004 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:38.580Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| 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:11427/36004 The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015 Phul, Ahmad Khalid Hattingh, Johann commercial law The effective protection of taxpayers' rights has not kept pace with the ongoing internationalisation of tax laws. The International Fiscal Association sought to clear this gap by drawing from the experiences of various countries on the subject. This endeavour culminated into a report in 2015 outlining 57 minimum standards for the practical protection of taxpayers' fundamental rights. The report is based on an analytical framework in the form of tax relationships, as well as on a normative framework, which acknowledges that taxpayers have fundamental rights and are protected by certain legal principles. This dissertation will analyse the application of the minimum standards in Mauritius by adopting the frameworks used in the report to provide insight into areas of tax relationships which are vulnerable whilst highlighting fundamental rights and legal principles which require urgent protection. 2022-03-09T15:17:54Z 2022-03-09T15:17:54Z 2021 2022-03-09T15:17:06Z Master Thesis Masters LLM http://hdl.handle.net/11427/36004 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | commercial law Phul, Ahmad Khalid The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015 |
| thesis_degree_str | Master's |
| title | The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015 |
| title_full | The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015 |
| title_fullStr | The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015 |
| title_full_unstemmed | The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015 |
| title_short | The practical protection of taxpayers' rights in Mauritius: a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015 |
| title_sort | practical protection of taxpayers rights in mauritius a legal analysis of the application of the minimum standards established by the international fiscal association in its general report in 2015 |
| topic | commercial law |
| url | http://hdl.handle.net/11427/36004 |
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