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Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers
Includes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2014
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| _version_ | 1867613197331070976 |
|---|---|
| access_status_str | Open Access |
| author | Johannes, Ruben Stanley |
| author2 | West, Craig |
| author_browse | Johannes, Ruben Stanley West, Craig |
| author_facet | West, Craig Johannes, Ruben Stanley |
| author_sort | Johannes, Ruben Stanley |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/8555 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:18.917Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/8555 Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers Johannes, Ruben Stanley West, Craig Includes bibliographical references. This dissertation evaluates the changes introduced by the Tax Administration Act, 28 of 2011 ('the TAA') to the extent that such changes have an impact on the constitutional rights of taxpayers during the dispute resolution process. Through comparison of the TAA provisions with the provisions that this Act replaces, this dissertation seeks to establish whether the legislature has achieved its objective of aligning the administrative provisions of the various tax Acts with the constitutional rights of taxpayers. A comparison with the Australian dispute resolution process was also undertaken with a view to identify any further areas of improvement insofar as the dispute resolution process is concerned. 2014-10-17T10:12:42Z 2014-10-17T10:12:42Z 2014 Master Thesis Masters MCom http://hdl.handle.net/11427/8555 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Johannes, Ruben Stanley Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers |
| thesis_degree_str | Master's |
| title | Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers |
| title_full | Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers |
| title_fullStr | Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers |
| title_full_unstemmed | Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers |
| title_short | Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers |
| title_sort | analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers |
| url | http://hdl.handle.net/11427/8555 |
| work_keys_str_mv | AT johannesrubenstanley analysisofthechangesintroducedbythetaxadministrationacttothedisputeresolutionprocessandtheeffectsthereofontheconstitutionalrightsoftaxpayers |