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The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle
Mini Dissertation (LLM)--University of Pretoria, 2021.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2021
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| _version_ | 1867613461345730560 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus |
| author_browse | Van Zyl, Stephanus |
| author_facet | Van Zyl, Stephanus |
| 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, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/80995 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:30.912Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| 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:2263/80995 The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle Van Zyl, Stephanus u97197786@tuks.co.za Mitole, Denis Pokani UCTD Tax Law Tax Revolt Pay-Now-Argue-Later Principle Mini Dissertation (LLM)--University of Pretoria, 2021. Tax revolts have existed since time immemorial and have been caused by many factors. The pay-now-argue-later principle, as used by South African Revenue Services is a provision in tax administration to compel a taxpayer to settle their tax debt despite their intention to challenge the assessment for instance in a tribunal. The interrelationship between a tax revolt and the pay-now-argue-later principle researches the history, development, and psychology of a tax revolt. It also looks at the pay-now-argue-later principle, the dynamics, its rationale, and constitutionality. Some of the questions considered are whether a challenge to the pay-now-argue-later principle amounts to a tax revolt and what is the impact of the pay-now-argue-later principle on the rights of a taxpayer, including the right to protest in section 17 of the Constitution. The study looks at whether South African Revenue Service can use the pay-now-argue-later principle in dealing with a tax revolt. There is dearth of legal literature and case law about a tax revolt in South Africa and the region while many studies exist on the pay-now-argue-later principle. This study endeavors to fill that gap. This is a desk-based research. In its conclusion, the research makes recommendations that could be adopted especially by the fiscus. Mercantile Law LLM Unrestricted 2021-07-27T08:39:45Z 2021-07-27T08:39:45Z 2021-09 2021 Mini Dissertation Mitole, DP 2021, The interrelationship between a tax revolt and the pay-now-argue-later principle, LLM Mini Dissertation, University of Pretoria. S2021 http://hdl.handle.net/2263/80995 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 Law Tax Revolt Pay-Now-Argue-Later Principle The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle |
| title | The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle |
| title_full | The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle |
| title_fullStr | The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle |
| title_full_unstemmed | The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle |
| title_short | The Interrelationship Between A Tax Revolt And The Pay-Now-Argue-Later Principle |
| title_sort | interrelationship between a tax revolt and the pay now argue later principle |
| topic | UCTD Tax Law Tax Revolt Pay-Now-Argue-Later Principle |
| url | http://hdl.handle.net/2263/80995 |