Interpretation of fiscal statutes by the courts: a South African tax law perspective

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dc.contributor.advisorEmslie, Trevoren_ZA
dc.contributor.authorKafesu, Lovemore Takudzwaen_ZA
dc.date.accessioned2015-02-03T18:37:05Z
dc.date.available2015-02-03T18:37:05Z
dc.date.issued2011en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractThis study examines the way in which the South African judiciary approaches the interpretation of fiscal legislation. It refers back to the use of the literal/textual approach (traditional approach), its shortcomings and the modification of such approach if it leads to absurdity. It also explores the purposive and contextual approaches to the interpretation of fiscal statutes. It then ana- lyses whether the advent of the Constitution (The Constitution of the Republic of South Africa of 1996) has brought a paradigm shift from the strict literal approach to the purposive approach. The conclusion reached is that the Constitution has been a catalyst for change from the literal/textual approach to a purpo- sive approach. However, the conclusion does not shy away from showing that, in practice; there is a continued practical applica- tion of the literal/textual approach by South African courts.en_ZA
dc.identifier.apacitationKafesu, L. T. (2011). <i>Interpretation of fiscal statutes by the courts: a South African tax law perspective</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/12360en_ZA
dc.identifier.chicagocitationKafesu, Lovemore Takudzwa. <i>"Interpretation of fiscal statutes by the courts: a South African tax law perspective."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2011. http://hdl.handle.net/11427/12360en_ZA
dc.identifier.citationKafesu, L. 2011. Interpretation of fiscal statutes by the courts: a South African tax law perspective. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Kafesu, Lovemore Takudzwa AB - This study examines the way in which the South African judiciary approaches the interpretation of fiscal legislation. It refers back to the use of the literal/textual approach (traditional approach), its shortcomings and the modification of such approach if it leads to absurdity. It also explores the purposive and contextual approaches to the interpretation of fiscal statutes. It then ana- lyses whether the advent of the Constitution (The Constitution of the Republic of South Africa of 1996) has brought a paradigm shift from the strict literal approach to the purposive approach. The conclusion reached is that the Constitution has been a catalyst for change from the literal/textual approach to a purpo- sive approach. However, the conclusion does not shy away from showing that, in practice; there is a continued practical applica- tion of the literal/textual approach by South African courts. DA - 2011 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2011 T1 - Interpretation of fiscal statutes by the courts: a South African tax law perspective TI - Interpretation of fiscal statutes by the courts: a South African tax law perspective UR - http://hdl.handle.net/11427/12360 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/12360
dc.identifier.vancouvercitationKafesu LT. Interpretation of fiscal statutes by the courts: a South African tax law perspective. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2011 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/12360en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherCommercial Lawen_ZA
dc.titleInterpretation of fiscal statutes by the courts: a South African tax law perspectiveen_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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