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Taxes (Journal) № 01/2026
Published Date: 26.03.2026

Tax Ombudsman as an Alternative Mechanism for Protecting Taxpayer Rights: A Case Study of South Africa

Annotation

This paper examines the institution of the Tax Ombud in the Republic of South Africa as an alternative mechanism for safeguarding taxpayers' rights. Based on an analysis of the relevant legislation and the Ombud's reporting documents, the study considers its legal status, competences, and two key functions: the efficient resolution of individual complaints and the identification of systemic deficiencies within the revenue service. Particular attention is given to the specifics of the mechanism for implementing the Ombud's decisions, given their non-binding legal nature. The analysis also addresses the limitations of the Ombud's mandate and assesses its performance from the perspectives of both taxpayers and the academic community.

Type Article
Information Taxes (Journal) № 01/2026
Pages 36-40
DOI 10.18572/1999-4796-2026-1-36-40
Library
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