An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures

There is a common perception among South African taxpayers and tax professionals that the South African Revenue Service (“SARS”) is “draconian” in its administrative actions and interactions with taxpayers and tax professionals, which infringes on taxpayers’ constitutional right to just administrati...

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Bibliographic Details
Main Author: Herbert, Lauren Stacey
Other Authors: Foster, Martie
Format: Dissertation
Language:English
Published: Faculty of Commerce 2020
Subjects:
tax
Online Access:http://hdl.handle.net/11427/31286
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spelling ndltd-netd.ac.za-oai-union.ndltd.org-uct-oai-localhost-11427-312862020-07-22T05:07:37Z An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures Herbert, Lauren Stacey Foster, Martie finance tax There is a common perception among South African taxpayers and tax professionals that the South African Revenue Service (“SARS”) is “draconian” in its administrative actions and interactions with taxpayers and tax professionals, which infringes on taxpayers’ constitutional right to just administrative action. This dissertation aims to make taxpayers and tax professionals more aware of their right to just administrative action which entitles taxpayers to administrative action and interactions with SARS that are lawful, reasonable and procedurally fair. Furthermore, this dissertation investigates how taxpayers and tax professionals may go about defending such administrative rights, should SARS infringe upon it without just cause. A comparison is made between the recourse available to South African taxpayers and tax professionals who experience tax administrative disputes against SARS, against the recourse provided in a selection of foreign jurisdictions. This comparison is performed with a view to determine possible areas of improvement to the recourse provided in South Africa, as it pertains to administrative disputes against SARS. Recommendations to introduce a Taxpayers Bill of Rights or revise and improve on the current SARS Service Charter, is considered in Chapter 5 of this dissertation. This dissertation shows that while the introduction of the Tax Ombud in South Africa certainly enriched taxpayers’ constitutional right to just administrative action, the Tax Ombud’s limited authority, mandate and the non-binding effect of its recommendations on SARS, limits the effectiveness of the role of the Tax Ombud in South Africa. Recommendations to further the Tax Ombud’s authority and mandate are considered in Chapter 5 of this dissertation. 2020-02-25T07:30:31Z 2020-02-25T07:30:31Z 2018 2020-02-25T06:17:48Z Masters Thesis Masters MCom http://hdl.handle.net/11427/31286 eng application/pdf Faculty of Commerce Department of Finance and Tax
collection NDLTD
language English
format Dissertation
sources NDLTD
topic finance
tax
spellingShingle finance
tax
Herbert, Lauren Stacey
An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures
description There is a common perception among South African taxpayers and tax professionals that the South African Revenue Service (“SARS”) is “draconian” in its administrative actions and interactions with taxpayers and tax professionals, which infringes on taxpayers’ constitutional right to just administrative action. This dissertation aims to make taxpayers and tax professionals more aware of their right to just administrative action which entitles taxpayers to administrative action and interactions with SARS that are lawful, reasonable and procedurally fair. Furthermore, this dissertation investigates how taxpayers and tax professionals may go about defending such administrative rights, should SARS infringe upon it without just cause. A comparison is made between the recourse available to South African taxpayers and tax professionals who experience tax administrative disputes against SARS, against the recourse provided in a selection of foreign jurisdictions. This comparison is performed with a view to determine possible areas of improvement to the recourse provided in South Africa, as it pertains to administrative disputes against SARS. Recommendations to introduce a Taxpayers Bill of Rights or revise and improve on the current SARS Service Charter, is considered in Chapter 5 of this dissertation. This dissertation shows that while the introduction of the Tax Ombud in South Africa certainly enriched taxpayers’ constitutional right to just administrative action, the Tax Ombud’s limited authority, mandate and the non-binding effect of its recommendations on SARS, limits the effectiveness of the role of the Tax Ombud in South Africa. Recommendations to further the Tax Ombud’s authority and mandate are considered in Chapter 5 of this dissertation.
author2 Foster, Martie
author_facet Foster, Martie
Herbert, Lauren Stacey
author Herbert, Lauren Stacey
author_sort Herbert, Lauren Stacey
title An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures
title_short An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures
title_full An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures
title_fullStr An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures
title_full_unstemmed An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures
title_sort evaluation of the recourse available to taxpayers where sars does not adhere to the correct tax administrative procedures
publisher Faculty of Commerce
publishDate 2020
url http://hdl.handle.net/11427/31286
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