Title page for ETD etd-09102012-162613

Document Type Master's Dissertation
Author Satumba, Rutendo Margret
Email rutendo6@gmail.com
URN etd-09102012-162613
Document Title An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions
Degree LLM
Department Mercantile Law
Advisor Name Title
Adv C Louw Supervisor
  • South Africa
  • foreign anti-avoidance provisions
  • general anti-avoidance rule
Date 2012-04-11
Availability unrestricted
The structure of the tax system is important in developing a workable environment capable of diminishing both the extent and the opportunities for tax avoidance and evasion. Generally, taxpayers dislike paying taxes, which results in them colluding against the government and this impacts negatively on the economy. Efforts by the legislature to curb tax avoidance with the introduction of various forms of antiavoidance techniques have, however, contributed to the complexity of tax legislation. The complexity of tax legislation, as well as higher marginal tax rates, leads to higher incidences of tax avoidance, and at times, tax evasion. Uncertainty, complexity and confusion also provide the breeding ground for tax avoidance and evasion.

The South African GAAR is a concoction of GAARs from different parts of the world. This is in a bid to ensure that anti-avoidance techniques in South Africa are in line with international trends on anti-avoidance legislation. But has this purpose really been achieved? A comparative study of the South African anti-avoidance legislation with that of other countries is therefore necessary to determine how it stands on a global scale as a deterrent to tax avoidance. For the purposes of this paper, only the Canadian, Australian and United Kingdom GAARs will be discussed.

Unfortunately, it seems no jurisdiction has found a perfect solution, and the use of GAARs in varying forms has had mixed success.

Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.

Please cite as follows:

Satumba, RM 2011, An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions, LLM dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-09102012-162613 / >


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