Seakeco, Koketso Tsetledi2025-06-062024Seakeco, Koketso Tsetledi. (2024). The consequences of tax avoidance in South Africa for taxpayers [Masters dissertation, University of the Witwatersrand, Johannesburg]. WIReDSpace.https://hdl.handle.net/10539/45080A research report submitted in fulfillment of the requirements for the Master of Commerce in the field of Taxation, In the Faculty of Faculty of Commerce, Law and Management, School of Accountancy, University of the Witwatersrand, Johannesburg, 2024South African companies use tax planning to structure their tax affairs. Tax avoidance entails the use of legitimate means to reduce the taxpayer’s income tax, and this can be done through tax planning. This will ensure the taxpayer arranges his tax affairs in a manner that allows the taxpayer to reduce their tax liability. Tax avoidance consists of permissible and impermissible tax avoidance. ‘Permissible tax avoidance is the avoidance of tax in a manner that is consistent with statutory purposes and the limits imposed by a GAAR. Impermissible tax avoidance, on the other hand, is tax avoidance that is inconsistent with statutory purpose and is forbidden by a GAAR’ (Kujinga 2014). The General anti-avoidance rules (‘GAAR’) of the Income Tax Act 58 of 1962 (‘the Act’) s 80A to s 80L deals with impermissible tax avoidance. This report investigates the tax consequences of tax avoidance for the taxpayer in South Africa by analysing the new GAAR (ss 80A- 80L). This will be done by focusing on the remedies in s 80B of the Act and penalties in s 222 and s 223 of the Tax Administration Act 28 of 2011 (‘Administration Act’).en© 2024 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg.UCTDGeneral Anti-Avoidance Rules (GAAR)tax effecttax avoidancetax evasiontax planningtransactionImpermissible tax avoidance arrangementtax benefitonus of proofarrangementsole or main purposeDissertationUniversity of the Witwatersrand, JohannesburgSDG-8: Decent work and economic growth