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    The viability of granting prosecuting authority to the South African Revenue Service for tax crimes
    Moonsamy, Fallyn Tiffany (University of Pretoria, 2025-11-20)
    This dissertation explores the viability of granting prosecuting authority to the South African Revenue Service (SARS) in relation to tax crimes. Given the increasing complexity and significance of tax compliance in the modern economic landscape, South African Revenue Service, hereinafter referred to as SARS, has faced growing pressure to enhance its role in both enforcement and the prosecution of tax offenses. This study critically examines the legal, institutional, and practical considerations involved in the potential shift of prosecutorial authority from the National Prosecuting Authority (NPA) to SARS, focusing on the efficiency, effectiveness, and the impact of such a change. The research assesses the current framework for tax-related prosecution in South Africa, analysing the limitations and challenges inherent in the existing system. It draws on comparative models from jurisdictions where tax authorities are granted prosecutorial powers, evaluating the potential benefits and risks of such a reform in the South African context. Furthermore, the study explores the constitutional, ethical, and administrative implications of empowering SARS with prosecutorial functions, considering whether it would enhance or undermine the country's tax enforcement regime and the constitution as a whole. Ultimately, the dissertation concludes that while the idea holds significant merit in terms of expediting prosecutions, careful consideration must be given to maintaining the integrity of the justice system, preventing conflicts of interest, abuse of power and safeguarding the rights of individuals, ensuring fairness in the legal process. Recommendations are made for policy reforms and further research to optimize the balance between effective tax enforcement and the protection of civil liberties.