Interpretation of Fiscal Statutes by the Courts. A South African Tax Law Perspective

      Аннотация: This study examines the way in which the South African judiciary approaches the interpretation of fiscal legislation. It refers back to the use of the literal/textual approach (traditional approach), its short comings and the modification of such approach if it leads to absurdity. It also explores the purposive and contextual approaches to the interpretation of fiscal statutes. It then analyses whether the advent of the Constitution (The Constitution of the Republic of South Africa of 1996) has brought a paradigm shift from the strict literal approach to the purposive approach. The conclusion reached is that the Constitution has been a catalyst for change from the literal/textual approach to a purposive approach. However, the conclusion does not shy away from showing that, in practice; there is a continued practical application of the literal/textual approach by South African courts. Moreover, it was concluded that there is an ‘interpretation game’ where judges uses their common sense in reaching their decisions rather than these rules of interpretation.

Ключевые слова: courts, Fiscal Statutes, South African Tax law, interpretation of tax statutes, canons of interpretation, literal approach, contextual approach, mishief rule, contra fiscum rule