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

1.5 THEORETICAL FRAMEWORK AND HOW THE METHODOLOGIES EMPLOYED WILL ADDRESS THE RESEARCH QUESTION

The present research analyses and interprets the Constitution, together with relevant case law, and scholarly writings to identify a framework of taxpayer rights, and uses this framework to analyze, interpret and critique the use by SARS of its ss 74A and 74B powers. This is done in order to determine whether, how and to what extent the use by SARS of these powers may infringe upon taxpayers’ rights.

This dissertation has 7 chapters. Chapter 2 is an introduction to the fundamental constitutional rights of taxpayers in the context of ss 74A and 74B powers. Chapter 3 deals with the legislative limitations of ss 74A and 74B. Chapter 4 sets out the constitutional obligations of SARS when invoking ss 74A and 74B powers. Chapter 5 deals with the judicial remedies available to taxpayers aggrieved by SARS’ misuse of its ss 74A and 74B powers. Chapter 6 covers the immediate future after this dissertation with the proposed advent of the Tax Administration Act. Chapter 7 is the conclusion.
Each issue raised in this dissertation is inter-connected with other emerging issues so as to meet the overall objective of this dissertation, namely to critically analyze the constitutional rights of taxpayers, and to determine when SARS’ powers conferred on them by the ss 74A and 74B infringe upon those rights, and what remedy is available to those taxpayers.

Next:  Chapter 2 – INTRODUCTION – 2.1 ADVENT OF THE CONSTITUTION

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