n Business Tax and Company Law Quarterly - Editorial

Volume 10 Number 4
  • ISSN : 2219-1585


This issue of the BTCLQ features an important contribution to tax jurisprudence by Professor Fareed Moosa, Head of the Department of Mercantile and Labour Law at the University of the Western Cape, entitled ‘Democratic Principles Underpinning Tax Administration in South Africa’. The article deals with the impact of constitutionalism under the South African Constitution on tax law and administration, and seeks to demonstrate that taxpayers are included among the beneficiaries of the fundamental rights incorporated in the Bill of Rights of the Constitution. The author highlights that this constitutional protection includes the right to just administrative action by the South African Revenue Service and its officials when executing their duties and functions under the Tax Administration Act 28 of 2011, as well as under the plethora of tax legislation enacted in this country. This right entitles taxpayers to tax administration that is lawful, reasonable and procedurally fair. Additionally, taxpayers are entitled to written reasons for administrative decisions taken that adversely affect their interests.

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