Does the ‘pay now, argue later’ approach in the Tax Administration Act 28 of 2011 infringe on a taxpayer’s right not to be deprived of property arbitrarily?,South African Journal on Human Rights

当前位置： X-MOL 学术 › South African Journal on Human Rights › 论文详情

Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)

Does the ‘pay now, argue later’ approach in the Tax Administration Act 28 of 2011 infringe on a taxpayer’s right not to be deprived of property arbitrarily?
South African Journal on Human Rights ( IF 0.3 ) Pub Date : 2020-09-15 , DOI: 10.1080/02587203.2020.1810113
Carika Fritz ₁ , Reghard Brits ₂

Affiliation

The Davis Tax Committee declared that the ‘pay now, argue later’ approach in the Tax Administration Act 28 of 2011, which applies when a taxpayer disputes an assessed tax liability, infringes on a ...

中文翻译：