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

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dc.contributor.authorSchweitzer, A Gen_ZA
dc.date.accessioned2016-10-18T11:33:19Z
dc.date.available2016-10-18T11:33:19Z
dc.date.issued1991en_ZA
dc.descriptionBibliography: pages 133-135.en_ZA
dc.description.abstractThere 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.identifier.apacitationSchweitzer, 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/11427/22172en_ZA
dc.identifier.chicagocitationSchweitzer, 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/11427/22172en_ZA
dc.identifier.citationSchweitzer, 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.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
dc.identifier.urihttp://hdl.handle.net/11427/22172
dc.identifier.vancouvercitationSchweitzer 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/11427/22172en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Public Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherIncome tax - Law and legislation - South Africaen_ZA
dc.subject.otherTaxation - Law and legislation - South Africaen_ZA
dc.subject.otherTax administration and procedure - South Africaen_ZA
dc.subject.otherTax collection - Law and legislation - South Africaen_ZA
dc.titleAspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenueen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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