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An analysis of what constitutes “intention” and the effect thereof in South African Tax Law
Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2024.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2025
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| _version_ | 1867613557177188352 |
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| access_status_str | Open Access |
| author2 | Meyer, Carolina |
| author_browse | Meyer, Carolina |
| author_facet | Meyer, Carolina |
| collection | Thesis |
| dc_rights_str_mv | © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2024. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/100648 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:02.052Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/100648 An analysis of what constitutes “intention” and the effect thereof in South African Tax Law Meyer, Carolina u19349778@tuks.co.za Mhlauli, Yamkela Yaseka UCTD Sustainable Development Goals (SDGs) Intention Tax law Criminal law Law of contracts Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2024. The South African tax law places a duty upon all individuals who meet the minimum tax threshold to pay tax; and further places a similar duty on companies to pay taxes on taxable income, to the South African Revenue Services (“SARS”). Regarding SARS’ duty to collect taxes, an important concept called the taxpayer’s “intention” is often a critical consideration to determine whether a transaction is taxable or not. An important key element in certain tax law matters is that the taxpayer's intention must be established and examined because the taxpayer’s “intention” to a transaction plays a vital role in the determination of whether tax should be levied on a transaction. Using examples from criminal law and the law of contracts, this study analyses and explores the significance of “intent” in South African law. This study seeks to establish the differences as well as similarities between “intention” in criminal law, law of contracts and tax law. The element of intention in tax law is vital because it sheds light on whether a transaction is taxable or not and in turn determine whether a transaction constitutes tax evasion or tax avoidance. The study emphasizes the complexities of the South African law system which encompasses common law, legislation, regulations, and case law amongst other sources of law. The study makes recommendations to address the gap that exists between what constitutes “intention” in relation to tax law as opposed to other spheres of law, more especially criminal law because the law of contracts is not as clear either in terms of what constitutes intention. Such recommendations can be used as guidelines by our courts, tribunals and authors. Mercantile Law LLM (Tax Law) Unrestricted Faculty of Laws None 2025-02-10T10:31:38Z 2025-02-10T10:31:38Z 2025-05 2024-10 Mini Dissertation * A2025 http://hdl.handle.net/2263/100648 N/A en © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainable Development Goals (SDGs) Intention Tax law Criminal law Law of contracts An analysis of what constitutes “intention” and the effect thereof in South African Tax Law |
| title | An analysis of what constitutes “intention” and the effect thereof in South African Tax Law |
| title_full | An analysis of what constitutes “intention” and the effect thereof in South African Tax Law |
| title_fullStr | An analysis of what constitutes “intention” and the effect thereof in South African Tax Law |
| title_full_unstemmed | An analysis of what constitutes “intention” and the effect thereof in South African Tax Law |
| title_short | An analysis of what constitutes “intention” and the effect thereof in South African Tax Law |
| title_sort | analysis of what constitutes intention and the effect thereof in south african tax law |
| topic | UCTD Sustainable Development Goals (SDGs) Intention Tax law Criminal law Law of contracts |
| url | http://hdl.handle.net/2263/100648 |