Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue

 

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dc.contributor.author Schweitzer, A G en_ZA
dc.date.accessioned 2016-10-18T11:33:19Z
dc.date.available 2016-10-18T11:33:19Z
dc.date.issued 1991 en_ZA
dc.identifier.citation Schweitzer, A. 1991. Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/22172
dc.description Bibliography: pages 133-135. en_ZA
dc.description.abstract There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Income tax - Law and legislation - South Africa en_ZA
dc.subject.other Taxation - Law and legislation - South Africa en_ZA
dc.subject.other Tax administration and procedure - South Africa en_ZA
dc.subject.other Tax collection - Law and legislation - South Africa en_ZA
dc.title Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue en_ZA
dc.type Master Thesis
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Law en_ZA
dc.publisher.department Department of Public Law en_ZA
dc.type.qualificationlevel Masters
dc.type.qualificationname LLM en_ZA
uct.type.filetype Text
uct.type.filetype Image
dc.identifier.apacitation Schweitzer, A. G. (1991). <i>Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Public Law. Retrieved from http://hdl.handle.net/11427/22172 en_ZA
dc.identifier.chicagocitation Schweitzer, A G. <i>"Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Public Law, 1991. http://hdl.handle.net/11427/22172 en_ZA
dc.identifier.vancouvercitation Schweitzer AG. Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Public Law, 1991 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/22172 en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Schweitzer, A G AB - There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined. DA - 1991 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 1991 T1 - Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue TI - Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue UR - http://hdl.handle.net/11427/22172 ER - en_ZA


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