Analysis of the changes introduced by the tax administration act to the dispute resolution process and the effects thereof on the constitutional rights of taxpayers

Includes bibliographical references. === This dissertation evaluates the changes introduced by the Tax Administration Act, 28 of 2011 ('the TAA') to the extent that such changes have an impact on the constitutional rights of taxpayers during the dispute resolution process. Through comparis...

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Bibliographic Details
Main Author: Johannes, Ruben Stanley
Other Authors: West, Craig
Format: Dissertation
Language:English
Published: University of Cape Town 2014
Online Access:http://hdl.handle.net/11427/8555