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Unaddressed tax disputes: the case of South Sudan's dysfunctional Tax Appeals Board and lessons from Uganda and South Africa
This research will explore the tax disputes resolution mechanisms by the Tax Appeals Board and High Court under the Taxation Act, 2009 in the Republic of South Sudan. Additionally, it will examine legislative gaps affecting the independence and competence of Tax Appeals Board in its mandate of resol...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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| _version_ | 1867613164568313856 |
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| access_status_str | Open Access |
| author | Anei, Joseph Majak Madut |
| author2 | Titus, Afton |
| author_browse | Anei, Joseph Majak Madut Titus, Afton |
| author_facet | Titus, Afton Anei, Joseph Majak Madut |
| author_sort | Anei, Joseph Majak Madut |
| collection | Thesis |
| description | This research will explore the tax disputes resolution mechanisms by the Tax Appeals Board and High Court under the Taxation Act, 2009 in the Republic of South Sudan. Additionally, it will examine legislative gaps affecting the independence and competence of Tax Appeals Board in its mandate of resolving tax disputes within the tax administration system. In addition, the study will explore the review process of Tax Appeals Board's decisions by the High Court of South Sudan. By contrast, however, this research will further examine the tax disputes resolution mechanisms in Uganda and South Africa with the focus on the legislative guarantees on the independence and competence of the statutory bodies tasked with tax disputes resolution. This research is segmented into six chapters: Chapter One looks at the introductory background of the research while Chapter Two deals with functional framework of Directorate of Taxation, Tax Appeals Board, rights and duties of a taxpayer. Chapter Three which is the crux of this research deals with issues of independence and competence of the Tax Appeals Board as well as appeals to High Court. Chapters Four and Five look at tax dispute resolution mechanisms in Uganda and South Africa respectively. Finally, Chapter Six wraps up this research with findings and recommendations. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/36977 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:47.142Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| 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:11427/36977 Unaddressed tax disputes: the case of South Sudan's dysfunctional Tax Appeals Board and lessons from Uganda and South Africa Anei, Joseph Majak Madut Titus, Afton Commercial Law This research will explore the tax disputes resolution mechanisms by the Tax Appeals Board and High Court under the Taxation Act, 2009 in the Republic of South Sudan. Additionally, it will examine legislative gaps affecting the independence and competence of Tax Appeals Board in its mandate of resolving tax disputes within the tax administration system. In addition, the study will explore the review process of Tax Appeals Board's decisions by the High Court of South Sudan. By contrast, however, this research will further examine the tax disputes resolution mechanisms in Uganda and South Africa with the focus on the legislative guarantees on the independence and competence of the statutory bodies tasked with tax disputes resolution. This research is segmented into six chapters: Chapter One looks at the introductory background of the research while Chapter Two deals with functional framework of Directorate of Taxation, Tax Appeals Board, rights and duties of a taxpayer. Chapter Three which is the crux of this research deals with issues of independence and competence of the Tax Appeals Board as well as appeals to High Court. Chapters Four and Five look at tax dispute resolution mechanisms in Uganda and South Africa respectively. Finally, Chapter Six wraps up this research with findings and recommendations. 2023-02-22T12:01:28Z 2023-02-22T12:01:28Z 2022 2023-02-20T12:12:01Z Master Thesis Masters LLM http://hdl.handle.net/11427/36977 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Commercial Law Anei, Joseph Majak Madut Unaddressed tax disputes: the case of South Sudan's dysfunctional Tax Appeals Board and lessons from Uganda and South Africa |
| thesis_degree_str | Master's |
| title | Unaddressed tax disputes: the case of South Sudan's dysfunctional Tax Appeals Board and lessons from Uganda and South Africa |
| title_full | Unaddressed tax disputes: the case of South Sudan's dysfunctional Tax Appeals Board and lessons from Uganda and South Africa |
| title_fullStr | Unaddressed tax disputes: the case of South Sudan's dysfunctional Tax Appeals Board and lessons from Uganda and South Africa |
| title_full_unstemmed | Unaddressed tax disputes: the case of South Sudan's dysfunctional Tax Appeals Board and lessons from Uganda and South Africa |
| title_short | Unaddressed tax disputes: the case of South Sudan's dysfunctional Tax Appeals Board and lessons from Uganda and South Africa |
| title_sort | unaddressed tax disputes the case of south sudan s dysfunctional tax appeals board and lessons from uganda and south africa |
| topic | Commercial Law |
| url | http://hdl.handle.net/11427/36977 |
| work_keys_str_mv | AT aneijosephmajakmadut unaddressedtaxdisputesthecaseofsouthsudansdysfunctionaltaxappealsboardandlessonsfromugandaandsouthafrica |