A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa

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dc.contributor.advisor Fanzsen, Riel
dc.contributor.postgraduate Kujinga, Benjamin Tanyaradwa
dc.date.accessioned 2014-02-13T10:20:56Z
dc.date.available 2014-02-13T10:20:56Z
dc.date.created 2014-04-09
dc.date.issued 2014
dc.description Thesis (LLD)--University of Pretoria, 2014. en_US
dc.description.abstract This thesis comparatively analyses the SA income tax general anti-avoidance rule (GAAR) in s 80A-L of the Income Tax Act 58/1962 and similar rules in Australia, Canada, the UK and the judicial doctrines in the US and the UK. It is argued that, while the SA GAAR may serve as a deterrent, it is going to have limited efficacy against impermissible tax avoidance due to the uncertainty it creates. It is argued that uncertainty will cause judicial activism to protect permissible tax avoidance, extensive and inconsistent judicial interpretation and confusion amongst taxpayers and SARS as to what constitutes permissible or impermissible tax avoidance. This thesis ends by recommending certain amendments, based on the comparative analysis, to the SA GAAR which can reduce uncertainty and thus improve it efficacy. en_US
dc.description.availability Unrestricted en_US
dc.description.department Mercantile Law en_US
dc.identifier.citation Kujinga, BT 2014 'A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa', LLD thesis, University of Pretoria, Pretoria, yymmdd <http://hdl.handle.net/2263/33430> en_US
dc.identifier.other A2016
dc.identifier.uri http://hdl.handle.net/2263/33430
dc.language.iso en en_US
dc.publisher University of Pretoria en_ZA
dc.rights © 2013 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. en_US
dc.subject Law en_US
dc.subject UCTD
dc.title A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa en_US
dc.type Thesis en_US


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