The Resource On the meaning of "tax"

On the meaning of "tax"

Label
On the meaning of "tax"
Title
On the meaning of "tax"
Creator
Subject
Language
eng
Summary
Common-law jurisprudence characterises a tax as a compulsory payment imposed by a public body for a public purpose under the authority of the legislature. While useful in many situations - and despite judicial statements that a tax is not a penalty, fine or user charge - this understanding of a tax fails to make clear how some other transactions should be classified. This is arguably because certain elements of the common-law characterisation are lexically inappropriate, logically redundant and inconsistent with extant decisions. This article proposes an alternative. It argues that a tax is a compulsory transfer of value imposed primarily for a redistributive purpose. This definition is purposive (it lends insight into the appropriate aims of taxation), universal (the focus on redistribution distinguishes taxes from other payments to government) and practicable (it promotes fiscal transparency and clarifies the actual financial contribution each and every natural and legal person makes to the public finances)
Citation source
In: Australian tax forum. - Sydney. - Vol. 33 (2018), no. 3 ; p. 601-619
http://library.link/vocab/creatorName
  • Bowler Smith, M
  • Ostik, H
Language note
English
http://library.link/vocab/subjectName
  • tax law
  • public finance
  • human rights
  • redistribution principle
  • enforcement
  • case law
Label
On the meaning of "tax"
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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