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The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes
Mini Dissertation (LLM) University of Pretoria, Pretoria, 2021.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2022
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| _version_ | 1867613691318370304 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus Philipus |
| author_browse | Van Zyl, Stephanus Philipus |
| author_facet | Van Zyl, Stephanus Philipus |
| collection | Thesis |
| dc_rights_str_mv | © 2022 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, Pretoria, 2021. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/84345 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:10.037Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2022 |
| publishDateRange | 2022 |
| publishDateSort | 2022 |
| 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:2263/84345 The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes Van Zyl, Stephanus Philipus mbonisi.ndlovu7@gmail.com Ndlovu, Professor Mbonisi UCTD Tax avoidance Substance over form GAAR Tax efficacy Tax certainty Mini Dissertation (LLM) University of Pretoria, Pretoria, 2021. Taxpayers are often confronted with an avalanche of taxes as a result of the numerous taxes which affect their income. Despite how lucrative a business venture may be, it can be undesirable for taxpayers to pursue such a business because of the tax-laden system supervening these transactions. On the one hand, SARS is mandated to ensure that state revenue is generated, which is used toward ensuring basic services and amenities for citizens. On the other, regardless of the numerous taxes imposed on taxpayers’ investments, taxpayers are entitled and empowered to arrange their affairs, to attract less tax liability. In the same vein, laws regulating tax avoidance, including the General Anti-Avoidance Rules (GAAR), as envisioned in section 80A-L of the Income Tax Act, aim to deter taxpayers from aggressively avoiding taxes. Whether these tools are sufficiently effective to combat tax avoidance is questionable as they have not been extensively been used. Having regard to the conflicting interests of the taxpayer’s right to avoid taxes versus SARS’s mandate to generate state Mercantile Law LLM Unrestricted 2022-03-04T10:28:14Z 2022-03-04T10:28:14Z 2022 2021 Mini Dissertation * S2021 http://hdl.handle.net/2263/84345 en © 2022 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 avoidance Substance over form GAAR Tax efficacy Tax certainty The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes |
| title | The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes |
| title_full | The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes |
| title_fullStr | The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes |
| title_full_unstemmed | The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes |
| title_short | The scope and application of the general anti-avoidance provisions in combatting Aggressive tax avoidance schemes |
| title_sort | scope and application of the general anti avoidance provisions in combatting aggressive tax avoidance schemes |
| topic | UCTD Tax avoidance Substance over form GAAR Tax efficacy Tax certainty |
| url | http://hdl.handle.net/2263/84345 |