The Resource Rights and powers : protecting the legitimate interests of taxpayers

Rights and powers : protecting the legitimate interests of taxpayers

Label
Rights and powers : protecting the legitimate interests of taxpayers
Title
Rights and powers : protecting the legitimate interests of taxpayers
Creator
Subject
Language
eng
Summary
Tax law does not operate in isolation from the rest of the legal system. It is only one aspect of public law that governs the relationship between the citizen and the state and must, therefore, be viewed in the context of that relationship. The author examines the constitutional and administrative legal framework for the assessment and collection of taxes in the United Kingdom in light of a drift to authoritarianism in key aspects of public administration, the vast body of often incomprehensible and unclear substantive tax laws, the merger that created HMRC and the coercive power of the state. He observes that powers granted to HMRC in the Finance Act, 2008, impinge on the limited constitutional rights that exist in relation to taxation and that inadequate safeguards have been included in framing the powers in that Act. He goes on to suggest steps to improve the administration of the tax system by inspiring confidence within the framework of the rule of law and recognition of human rights
Citation source
In: British tax review. - London. - (2009),
http://library.link/vocab/creatorName
Schwarz, J.S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • taxpayer rights
  • tax authorities
  • procedural tax law
  • human rights
Label
Rights and powers : protecting the legitimate interests of taxpayers
Instantiates
Publication
Label
Rights and powers : protecting the legitimate interests of taxpayers
Publication

Library Locations

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