Since 2014
Are some taxpayers treated more equally than others? A theoretical analysis to determine the ambit of the constitutional right to equality in South African tax law
Southern African Business Review
View Archive Info| Field | Value | |
| Title |
Are some taxpayers treated more equally than others? A theoretical analysis to determine the ambit of the constitutional right to equality in South African tax law
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| Creator |
Goldswain, GK
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| Subject |
Bill of Rights, Constitution, Income Tax Act, human dignity, discrimination, right to equality
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| Description |
The general ambit of the South African constitutional right to equality in revenue matters in general and taxation matters in particular is not defi ned. Thus, taxpayers, their advisors and even the revenue authorities themselves experience diffi culty in deciding whether revenue legislation or the practices of the revenue authorities actually violate the constitutional right to equality. The aim of this study was to analyse the ambit of the right from a theoretical point of view using Constitutional Court decisions and other literaturerelevant to the study. The conclusion reached is that the right must be widely and liberally interpreted. There are still many provisions in the Income Tax Act and the practices of the revenue authorities that, prima facie, violate the right to equality, and these provisions and practices still need to be evaluated against the theory discussed in this study.
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| Publisher |
College of Economic and Management Sciences (UNISA)
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| Contributor |
—
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| Date |
2012-05-14
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
https://www.ajol.info/index.php/sabr/article/view/76396
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| Source |
Southern African Business Review; Vol 15, No 2 (2011)
1998-8125 1561-896X |
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| Language |
eng
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| Relation |
https://www.ajol.info/index.php/sabr/article/view/76396/66854
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| Rights |
Copyright on articles is retained by the author(s). The editor and reviewers of SABR cannot accept any responsibility for the infringement of authors' rights or copyright.
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