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

1.2 THE CONTRIBUTION THAT THIS DISSERTATION WILL MAKE TO TAX LAW LITERATURE

Although the Constitution has been in existence for some 18 years, the rights of taxpayers has not been well developed within a constitutional context. Not many taxpayers challenge tax legislation or the conduct of SARS as being unconstitutional. There has thus been a lack of specific judicial decision in the context of tax legislation. There is also a shortage of scholarly text regarding the constitutional and adminisaration rights of taxpayers. There is a particular dearth of literature in respect of the audit and inquiry powers of SARS. What is available is dealt with in a cursory manner without an in depth analysis, which this dissertation aims to achieve.

Thus far there has been almost no scholarly literature and no judiciary review regarding taxpayers’ rights in relation to SARS powers to audit and inquire into taxpayers’ affairs. Research into the influence on taxpayers’ rights with regards to both procedural law and substantive law is important in determining the balance between SARS’ powers and taxpayers’ rights. Having an understanding of these two perspectives will enable taxpayers to protect themselves against unconstitutional legislation and conduct from SARS. Similarly, research in this area should be beneficial to SARS in that they too can recognise the limits of their powers and not violate taxpayers’ rights.

Next:  Chapter 1 – 1.3 RESEARCH QUESTIONS AND HYPOTHESIS

In accordance with Circular 230 Disclosure