Posted in sections, this is my Doctoral Thesis on taxpayers rights when audited by the tax authorities in South Africa – equally applicable to many English-based law systems in Africa and abroad (eg. India). This will be of particular use to any tax practitioners doing work in Africa and in other English-based legal systems around the world.

Analysis Of Challenging The Commissioner’s Discretionary Powers In Auditing Taxpayers under The Constitution Of The Republic of South Africa

1.3 RESEARCH QUESTIONS AND HYPOTHESIS

The aim of this dissertation is to critically evaluate SARS information gathering powers from the following two perspectives:

• The Income Tax Act restrictions placed on SARS without specific reference to the Constitution, the transgression of which will infringe on taxpayers’ constitutional rights and the rule of law;

• The administration and constitutional restrictions placed on SARS, the transgression of which will infringe on taxpayers’ constitutional rights and the rule of law.

Next:  Chapter 1 – 1.4 RESEARCH OBJECTIVES, METHODOLOGIES AND POTENTIAL FINDINGS

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