A critical analysis of administrative action in the South African tax environment

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University of Pretoria

Abstract

Before the enactment of the Constitution, no specific right to judicial review existed. It formed part of the common law. This was changed by the Constitution. Section 33 of the Constitution now confers upon a person the right to administrative action that is lawful, reasonable and procedurally fair. PAJA was promulgated in order to give effect to this fundamental right as required by section 33. This thesis considers administrative law in general, i.e. the scope of section 33 and PAJA and the working thereof in the tax environment. Insight is furthermore provided on the appropriate forum to be approached by a taxpayer regarding judicial review proceedings in respect of the Commissioner‟s discretionary decisions.

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Mini Dissertation (LLM)--University of Pretoria, 2014.

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UCTD

Sustainable Development Goals

Citation

Mulder, J 2014, A critical analysis of administrative action in the South African tax environment, LLM Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/45993>