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Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers
Mini Dissertation (LLM)--University of Pretoria, 2018.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2019
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| _version_ | 1867613581627883520 |
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| access_status_str | Open Access |
| author2 | Fritz, Carika |
| author_browse | Fritz, Carika |
| author_facet | Fritz, Carika |
| collection | Thesis |
| dc_rights_str_mv | © 2019 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)--University of Pretoria, 2018. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/70009 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:25.653Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2019 |
| publishDateRange | 2019 |
| publishDateSort | 2019 |
| 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:2263/70009 Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers Fritz, Carika bridgetsmit8@gmail.com Smit, Bridget UCTD Mini Dissertation (LLM)--University of Pretoria, 2018. This dissertation analyses the effect that the tax time periods together with the “pay now, argue later” rule has on the taxpayer. In looking at the tax time periods in terms of the Tax Administration Act, I examine whether the tax time periods favour SARS, and if so what affect that has on the taxpayer. In addition, I look at what effect the “pay now, argue later” rule has on the taxpayer. The effect of the rule is found in the various enforcement mechanisms at SARS’ disposal and what their physical impact is on the taxpayer. Therefore, I discuss the various enforcement mechanisms as provided for in the Tax Administration Act as the ‘effect’ that the “pay now, argue later” rule has on taxpayers. I also make submissions about what effects the enforcement mechanisms themselves have on taxpayer. My dissertation concludes that the tax time periods do favour SARS and what the effect thereof together with the ”pay now, argue later” rule is the taxpayer. I make the submission that this results in the ‘scale’ being tipped in favour of SARS. In concluding, I make a suggestion as to what needs to be done in order to bring a balance in the relationship between SARS and taxpayers. Mercantile Law LLM Unrestricted 2019-06-02T11:39:47Z 2019-06-02T11:39:47Z 2019/04/04 2018 Mini Dissertation Smit, B 2018, Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/70009> A2019 http://hdl.handle.net/2263/70009 en © 2019 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 Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers |
| title | Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers |
| title_full | Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers |
| title_fullStr | Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers |
| title_full_unstemmed | Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers |
| title_short | Tax time periods and the "pay now argue later" rule : a analysis of the effect on taxpayers |
| title_sort | tax time periods and the pay now argue later rule a analysis of the effect on taxpayers |
| topic | UCTD |
| url | http://hdl.handle.net/2263/70009 |