Tax Administration Act: Fulfilling human rights through efficient and effective tax administration

ATL-Editor 12 December 2019

Paper by: Dr Fareed Moosa

Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and prosperity, facilitating the reconstruction and redevelopment of national infrastructure, and providing access to social goods (such as, education and social security). Efficient and effective tax administrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is... is an essential pillar of a modern, democratic state. This article aims to show that the Tax AdministrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is... Act 28 of 2011 (TAA) is unmistakably aimed at advancing the public interest. The kernel of its aims is ensuring the proper collection of tax. This purpose is reconcilable with the principle in South Africa’s Constitution (s 195(1)) requiring efficiency in public administration, of which tax administrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax authorities' purpose, responsibilities, and structure, offering insights into their essential role in supporting government functions and economic stability. What is a Tax Authority? A tax authority is... forms an integral part. Furthermore, the aims of the TAA are consistent with the South African Revenue ServiceThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... Act (s 3) stating that SARS’s objective is the “efficient and effective collection of revenue”. In so doing, the TAA serve to enhance fulfilment of the Constitution’s underlying goals. This is so because the TAA is geared towards ensuring the availability of adequate public resources for public benefit or use in the public interest.

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Categories: Africa, SADC, South Africa

Tags: tax administration act

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