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A taxing assessment: Evaluating South African mechanisms that curtail tax fraud in cases of impeachable transactions

Paul Nkoane (University of South Africa College of Law, Pretoria, South Africa)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 7 January 2019



The purpose of this paper is to enlighten the reader about the development in tax law. Moreover, the author intends to show that other measures could be implemented to supplement the existing machinery.


The paper explores the duty vested in the courts to probe the merits of transactions meant to evade or avoid the burden of tax. So much of the text is based on case law. The methodology is based on literature research rather interpersonal research.


The paper highlights that the current tax machinery has solved a number of tax issues. However, the machinery has not addressed the problem of fraud committed in the banking sector. The paper therefore recommends solutions to this problem.

Research limitations/implications

The paper was formulated before the current tax laws where implemented. The current law contains the solution this study advanced. In a sense, this study examines the impact of the current law and the duty of the court to probe the merits of impeachable transactions.

Practical implications

The study would give the legislature food for thought and would also guide the courts with matters of tax fraud.


Though the original recommendations form part of the current statute, this study is still immensely original in delivery and thought. It provide not only an original influence on the court but also the legislature with original solution to the existing problem.



The author would like to extend my heart felt gratitude to Prof Puseletso Letete of the University of South Africa for her comments on an earlier draft. However omissions and errors are all mine.


Nkoane, P. (2019), "A taxing assessment: Evaluating South African mechanisms that curtail tax fraud in cases of impeachable transactions", Journal of Financial Crime, Vol. 26 No. 1, pp. 293-312.



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