Abstract:
Taxpayers are obliged by law to pay taxes, yet both South Africa and
Nigeria afford persons the right to have a dispute adjudicated by an
impartial forum. This article examines the interplay in South Africa and
Nigeria between a taxpayer’s right to access the courts and his or her duty
to pay an assessed tax, the purpose being to determine whether the
manner in which these countries approach this issue is constitutionally
sound. The article demonstrates that Nigeria’s general approach ensures
that a taxpayer’s right of access to the courts remains intact. However, it is
illustrated that the South African ‘pay now, argue later’ rule unreasonably
and unjustifiably limits a taxpayer’s right of access to the courts.
