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The disclosure of a taxpayer’s tax information held by SARS : An infringement of the right to privacy
Dissertation (LLM (Taxation))--University of Pretoria, 2023.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2024
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| _version_ | 1867613560941576192 |
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| access_status_str | Open Access |
| author2 | Kabwe, Ruddy |
| author_browse | Kabwe, Ruddy |
| author_facet | Kabwe, Ruddy |
| 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 | Dissertation (LLM (Taxation))--University of Pretoria, 2023. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/94404 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:05.905Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| 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:2263/94404 The disclosure of a taxpayer’s tax information held by SARS : An infringement of the right to privacy Kabwe, Ruddy Tanatswachigwande355@gmail.com Chigwande, Tanatswa Reachel Sharleen UCTD Taxpayers' right to privacy Right to freedom of expression Tax system South Africa SARS Dissertation (LLM (Taxation))--University of Pretoria, 2023. In recent years, the right to privacy for taxpayers in South Africa has emerged as a sensitive and important issue in the field of taxation. This dissertation delves into the dynamic interplay between taxpayer privacy and the other rights such as the right to freedom of expression. The Arena Holdings case, a significant court conflict that highlighted the complexities of tax privacy, serves as the focal point of this investigation. This dissertation aims to shed light on the changing state of taxpayer privacy within the South African tax system by an in-depth analysis of this case and a thorough review of relevant law. This research looks at how taxpayer privacy rights have evolved over time in South Africa, especially as technology has changed the way we do taxes. It checks how sharing and using tax information might affect people's privacy and rights. It also looks at how the Arena Holdings case has influenced the rules SARS uses and what impact this has on South African taxpayers. This dissertation aims to provide a thorough understanding of taxpayer privacy in South Africa, its significance in fostering trust in the tax system, and the ways in which the law must evolve to protect individual rights while ensuring effective tax administration by tackling these complex and multifaceted issues. By offering a critical examination of the Arena Holdings case and its implications, this study contributes to the ongoing discourse surrounding taxpayer privacy in South Africa and provides valuable insights for policymakers, legal professionals, and taxpayers. Mercantile Law LLM (Taxation) Unrestricted Faculty of Laws None 2024-02-09T08:21:23Z 2024-02-09T08:21:23Z 2024-04-15 2023 Mini Dissertation * A2024 http://hdl.handle.net/2263/94404 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 Taxpayers' right to privacy Right to freedom of expression Tax system South Africa SARS The disclosure of a taxpayer’s tax information held by SARS : An infringement of the right to privacy |
| title | The disclosure of a taxpayer’s tax information held by SARS : An infringement of the right to privacy |
| title_full | The disclosure of a taxpayer’s tax information held by SARS : An infringement of the right to privacy |
| title_fullStr | The disclosure of a taxpayer’s tax information held by SARS : An infringement of the right to privacy |
| title_full_unstemmed | The disclosure of a taxpayer’s tax information held by SARS : An infringement of the right to privacy |
| title_short | The disclosure of a taxpayer’s tax information held by SARS : An infringement of the right to privacy |
| title_sort | disclosure of a taxpayer s tax information held by sars an infringement of the right to privacy |
| topic | UCTD Taxpayers' right to privacy Right to freedom of expression Tax system South Africa SARS |
| url | http://hdl.handle.net/2263/94404 |