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THE TAX CONCEPT
The question “What is ‘tax’?” is not easy to answer. Some authors indicate that defining tax can be tricky because tax can be seen as abstract and pliable.Discussions regarding the tax concept refer to dictionary definitions, public finance literature, legal literature and case law.
In 1821, Say defined tax as the “transfer of a portion of national products from the hands of individuals to those of the government, for the purpose of meeting the public consumption or expenditure”.3 This definition refers to one of the purposes of a tax, namely, to raise revenue for the government. This revenue can then be used to fund the expenditure that government incurs when providing public goods andservices.4 Bird and Tsiopoulos extend Say’s definition of tax by indicating that taxes are mandatory but “not related to any specific benefit or government service”.
Another characteristic of a tax is that the payment of taxes should have a public benefit. Accordingly, the collected revenue should be used to provide collective services to the community.6 In The Maize Board v Epol (Pty) Ltd (“the Maize Board”) the court held that a specific levy cannot be classified as a tax if it is not for public benefit. In this matter it was held that it is not for public benefit if only a few would benefit from this levy. Therefore, it follows that a tax is not concerned with providing a direct quid pro quo for the payment thereof or providing an exclusive benefit in exchange for payment.
Steyn, after considering the definition of tax contained in numerous sources, defines tax as a compulsory impost with a purpose “to raise revenue for government, where the revenue is intended for funding general expenditure in the provision of public goods and services, to the shared benefit of the public as a whole”.10 Thus, the essential characteristics of tax are that (i) it raises revenue; (ii) it is compulsory; and (iii) it is for public benefit.
PART 1 CONTEXTUAL SETTING
CHAPTER 1 – INTRODUCTION
1.1 BACKGROUND
1.2. RESEARCH OBJECTIVE AND RESEARCH QUESTIONS
1.3 COMPARATIVE COUNTRIES
1.4 LIMITATION OF STUDY
1.5 EXPOSITION .
CHAPTER 2 – CONTEXTUAL SETTING OF TAXATION
2.1 INTRODUCTION .
2.2 THE TAX CONCEPT
2.3 PURPOSE OF TAXATION
2.4 POWER TO TAX AND TO COLLECT TAXES
2.5 CANONS OF TAXATION
2.6 FROM PARLIAMENTARY SUPREMACY TO CONSTITUTIONAL SUPREMACY
2.7 INTERPRETATION OF LEGISLATION IN THE CONSTITUTIONAL DISPENSATION
2.8 BILL OF RIGHTS .
2.9 CONCLUSION .
PART 2 SEARCHES AND SEIZURES
CHAPTER 3 – SEARCHES AND SEIZURES CONDUCTED BY SARS
3.1 INTRODUCTION
3.2 DEVELOPMENT OF INCOME TAX AND VALUE-ADDED TAXRELATED SEARCHES AND SEIZURES .
3.3 DEVELOPMENT OF CUSTOMS-RELATED SEARCHES AND SEIZURES
3.4 CONCLUSION
CHAPTER 4 – SEARCHES AND SEIZURES –OTHER JURISDICTIONS .
4.1 INTRODUCTION
4.2 CANADA
4.3 AUSTRALIA .
4.4 NEW ZEALAND .
4.5 NIGERIA
4.6 CONCLUSION
PART 3 TAX OBLIGATION PENDING DISPUTE RESOLUTION
CHAPTER 5 – OBLIGATION TO PAY TAX PENDING DISPUTE RESOLUTION IN
SOUTH AFRICA
5.1 INTRODUCTION
5.2. DEVELOPMENT OF THE “PAY NOW, ARGUE LATER” RULE IN RESPECT OF INCOME TAX AND VALUE-ADDED TAX .
5.3 DEVELOPMENT OF THE “PAY NOW, ARGUE LATER” RULE IN RESPECT OF CUSTOMS DUTY
5.4 CONCLUSION
CHAPTER 6 – OBLIGATION TO PAY TAX PENDING DISPUTE RESOLUTION – OTHER JURISDICTIONS
6.1 INTRODUCTION
6.2 CANADA
6.3 AUSTRALIA .
6.4 NEW ZEALAND
6.5 NIGERIA
6.6 CONCLUSION .
PART 4 THIRD PARTY APPOINTMENTS
CHAPTER 7 – THIRD PARTY APPOINTMENTS IN SOUTH AFRICA .
CHAPTER 8 – THIRD PARTY APPOINTMENTS – OTHER JURISDICTIONS
PART 5 CONCLUSIONS AND RECOMMENDATIONS
CHAPTER 9 – CONCLUSIONS AND RECOMMENDATIONS .
BIBLIOGRAPHY
ANNEXURE A – SEARCHES AND SEIZURES
ANNEXURE B – PAYMENT OBLIGATION PENDING DISPUTE RESOLUTION
ANNEXURE C – THIRD PARTY APPOINTMENTS
