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

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dc.contributor.authorMoosa, Fareed
dc.date.accessioned2023-02-10T09:05:58Z
dc.date.available2023-02-10T09:05:58Z
dc.date.issued2018
dc.description.abstractThe Constitution, 1996 embodies the ideals bonding South Africans who must cohere and transcend their divisions to change the condition of peoples’ lives by reconstructing a South African society dogged by corruption and maladministration in the public sector, as well as various social ills (such as, poverty and inequality). Section 7(2) of the Constitution obliges the State to “respect, protect, promote and fulfil” the rights entrenched in the Bill of Rights. To do so necessitates that the government has sustained access to adequate finance. Financial constraints in the public treasury will hinder the State’s ability to achieve social justice through the fulfilment of, inter alia, socio-economic rights. Unless the problem of strained governmental resources is overcome, the aspiration of a fully transformed society with human dignity, freedom and equality for all will have a hollow ring.en_US
dc.identifier.citationMoosa, F. (2018). Tax Administration Act: Fulfilling human rights through efficient and effective tax administration. De Jure Law Journal, 51(1), 1-16 .http://dx.doi.org/10.17159/2225-7160/2018/v51n1a1en_US
dc.identifier.issn2225-7160
dc.identifier.urihttp://dx.doi.org/10.17159/2225-7160/2018/v51n1a1
dc.identifier.urihttp://hdl.handle.net/10566/8407
dc.language.isoenen_US
dc.publisherPretoria University Law Pressen_US
dc.subjectLabour lawen_US
dc.subjectTax Administration Acten_US
dc.subjectHuman rightsen_US
dc.subjectSouth Africaen_US
dc.subjectCorruptionen_US
dc.titleTax Administration Act: Fulfilling human rights through efficient and effective tax administrationen_US
dc.typeArticleen_US

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