Browsing by Author "Hamutumwa, Loide"

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    Improving the procedures for resolving tax disputes in Namibia: A case study on taxpayers' right to a fair hearing within a reasonable time
    (University of Namibia, 2019) Hamutumwa, Loide
    This dissertation improves the procedures for resolving tax disputes in Namibia. There are procedural, legal and practical loopholes in the Namibian tax system which make it costly and difficult, if not impossible, for a taxpayer to be heard and to be guaranteed procedural propriety during the dispute resolution process. Due to the fact that the Namibian tax dispute resolution system does not have permanent courts and, in most instances, lacks a sufficient number of knowledgeable lawyers and personnel, it has become a common feature of that system that taxpayers are not properly heard during disputes, and if they are heard, this is rarely accomplished in good time. This problem is further exacerbated by the absence of established and accessible guidelines that relate to the tax dispute resolution process and the common and administrative legal rights that apply to fair hearing. By improving the procedures, the study recommend that the Namibian tax dispute resolution system undergoes considerable change, from the composition and structure of the objection review committee, the tax tribunal and the special court to the appointment of competent and permanent staff to be able to devise and implement a grievance handling system that protects taxpayers’ rights. In this desktop research, both primary and secondary sources are reviewed and considered for recommendation. This dissertation argues that the fact that the finalisation of objections, reviews and appeals are not time scheduled, and the use of adhoc tax tribunal and special court, it is possible to encroach the right to be heard within a reasonable time as protected by Article 18 of the Namibian Constitution.