Payment obligations of taxpayers pending dispute resolution : approaches of South Africa and Nigeria

dc.contributor.authorFritz, Carika
dc.contributor.emailcarika.fritz@up.ac.zaen_ZA
dc.date.accessioned2019-09-19T13:06:13Z
dc.date.available2019-09-19T13:06:13Z
dc.date.issued2018
dc.description.abstractTaxpayers 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.en_ZA
dc.description.departmentMercantile Lawen_ZA
dc.description.librarianam2019en_ZA
dc.description.urihttp://www.ahrlj.up.ac.zaen_ZA
dc.identifier.citationC Fritz ‘Payment obligations of taxpayers pending dispute resolution: Approaches of South Africa and Nigeria’ (2018) 18 African Human Rights Law Journal 171-188 http://dx.DOI.org/ 10.17159/1996-2096/2018/v18n1a8.en_ZA
dc.identifier.issn1609-073X (print)
dc.identifier.issn1996-2096 (online)
dc.identifier.other10.17159/1996-2096/2018/v18n1a8
dc.identifier.urihttp://hdl.handle.net/2263/71424
dc.language.isoenen_ZA
dc.publisherPretoria University Law Pressen_ZA
dc.rightsThis work is licensed under a Creative Commons Attribution 4.0 International License.en_ZA
dc.subjectTax payment obligationen_ZA
dc.subjectRight of access to courtsen_ZA
dc.subjectTax administrationen_ZA
dc.subjectTaxpayers’ rightsen_ZA
dc.subjectPay now, argue later ruleen_ZA
dc.titlePayment obligations of taxpayers pending dispute resolution : approaches of South Africa and Nigeriaen_ZA
dc.typeArticleen_ZA

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