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Taxpayer's Constitutional Rights: A South African Perspective

Daniel N. Erasmus II
Thomas Jefferson School of Law


September 27, 2009

Thomas Jefferson School of Law Research Paper No. 1478784

Abstract:     
This paper analyses the salient aspects of the South African Constitution of 1996, and ensuing constitutionally driven legislation and case law, to analyze and illustrate the significance and application of aspects of the Constitution on the taxpayer's rights when facing an audit from the tax authorities. The paper also includes a practical draft memorandum prepared to address to tax authorities at the time they decide to commence an audit. Included is a list of key questions to ask, to determine what direction the audit is most likely to take.

Keywords: South African Constitution, taxpayer rights, tax audit

JEL Classifications: K10, K33, K34

Working Paper Series

Date posted: September 27, 2009 ; Last revised: December 16, 2009

Suggested Citation

Erasmus, Daniel N., Taxpayer's Constitutional Rights: A South African Perspective (September 27, 2009). Thomas Jefferson School of Law Research Paper No. 1478784. Available at SSRN: http://ssrn.com/abstract=1478784


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Contact Information

Daniel N. Erasmus II (Contact Author)
Thomas Jefferson School of Law ( email )
2121 San Diego Ave
San Diego, CA 92110
United States
561-568-7115 (Phone)
HOME PAGE: http://www.taxriskmanagement.com
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