The Resource The delicate balance : tax, discretion and the rule of law
The delicate balance : tax, discretion and the rule of law
Resource Information
The item The delicate balance : tax, discretion and the rule of law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 2 library branches.
Resource Information
The item The delicate balance : tax, discretion and the rule of law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 2 library branches.
- Summary
- Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The book considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? What role should discretion play in tax systems that operate under the rule of law and how large should that role be? What are the legal, political, institutional and other constraints that can prevent abuse of discretion? To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations? The book is the outcome of a conference held in Prato, Italy in September 2010
- Language
- eng
- Extent
- xvi, 368 p.
- Contents
-
- Tax, discretion and the rule of law
- de Cogan, D.
- ; p. 1-14
- The delicate balance: revenue authority discretions and the rule of law - some thoughts in a legal theory and comparative perspective
- Dourado, A.P.
- ; p. 15-37
- The promise and the reality of U.S. tax administration
- Hickman, K.E.
- ; p. 39-62
- A reasonable balance: revenue authority discretions and the rule of law in Canada
- Brooks, K.
- ; p. 63-77
- HMRC's management of the U.K. tax system: the boundaries of legitimate discretion
- Freedman, J.
- Vella, J.
- ; p. 79-119
- The delicate balance: revenue authority discretions and the rule of law in Australia
- Walpole, M.
- Evans, C.
- ; p. 121-148
- Revenue authority discretions and the rule of law in New Zealand
- Griffiths, S.
- ; p. 149-173
- Revenue authority discretions and the rule of law: South Africa
- Mazansky, E.
- ; p. 175-199
- Revenue authority discretions and the rule of law in Hong Kong
- Halkyard, A.
- ; p. 201-221
- Balancing of powers in Dutch tax law: general overview and recent developments
- Happé, R.
- Pauwels, M.
- ; p. 223-254
- The delicate balance between revenue authority discretions and the rule of law in France
- Grandcolas, C.
- ; p. 255-289
- Revenue authority discretions and the rule of law: the quest for a recta ratio
- Greggi, M.
- ; p. 291-318
- Tax discretion in Hungary
- Kolozs, B.
- Krever, R.
- ; p. 319-333
- The rule of law in Chinese tax administration
- Wei, C.
- ; p. 335-366
- Isbn
- 9789087221034
- Label
- The delicate balance : tax, discretion and the rule of law
- Title
- The delicate balance : tax, discretion and the rule of law
- Language
- eng
- Summary
- Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The book considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? What role should discretion play in tax systems that operate under the rule of law and how large should that role be? What are the legal, political, institutional and other constraints that can prevent abuse of discretion? To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations? The book is the outcome of a conference held in Prato, Italy in September 2010
- http://library.link/vocab/creatorName
- Cogan, D. de
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Evans, C
- Freedman, J
- Krever, R.E
- http://library.link/vocab/subjectName
-
- tax policy
- tax authorities
- taxpayer rights
- rule of law
- Label
- The delicate balance : tax, discretion and the rule of law
- Contents
-
- Tax, discretion and the rule of law
- de Cogan, D.
- ; p. 1-14
- The delicate balance: revenue authority discretions and the rule of law - some thoughts in a legal theory and comparative perspective
- Dourado, A.P.
- ; p. 15-37
- The promise and the reality of U.S. tax administration
- Hickman, K.E.
- ; p. 39-62
- A reasonable balance: revenue authority discretions and the rule of law in Canada
- Brooks, K.
- ; p. 63-77
- HMRC's management of the U.K. tax system: the boundaries of legitimate discretion
- Freedman, J.
- Vella, J.
- ; p. 79-119
- The delicate balance: revenue authority discretions and the rule of law in Australia
- Walpole, M.
- Evans, C.
- ; p. 121-148
- Revenue authority discretions and the rule of law in New Zealand
- Griffiths, S.
- ; p. 149-173
- Revenue authority discretions and the rule of law: South Africa
- Mazansky, E.
- ; p. 175-199
- Revenue authority discretions and the rule of law in Hong Kong
- Halkyard, A.
- ; p. 201-221
- Balancing of powers in Dutch tax law: general overview and recent developments
- Happé, R.
- Pauwels, M.
- ; p. 223-254
- The delicate balance between revenue authority discretions and the rule of law in France
- Grandcolas, C.
- ; p. 255-289
- Revenue authority discretions and the rule of law: the quest for a recta ratio
- Greggi, M.
- ; p. 291-318
- Tax discretion in Hungary
- Kolozs, B.
- Krever, R.
- ; p. 319-333
- The rule of law in Chinese tax administration
- Wei, C.
- ; p. 335-366
- Extent
- xvi, 368 p.
- Isbn
- 9789087221034
- Label
- The delicate balance : tax, discretion and the rule of law
- Contents
-
- Tax, discretion and the rule of law
- de Cogan, D.
- ; p. 1-14
- The delicate balance: revenue authority discretions and the rule of law - some thoughts in a legal theory and comparative perspective
- Dourado, A.P.
- ; p. 15-37
- The promise and the reality of U.S. tax administration
- Hickman, K.E.
- ; p. 39-62
- A reasonable balance: revenue authority discretions and the rule of law in Canada
- Brooks, K.
- ; p. 63-77
- HMRC's management of the U.K. tax system: the boundaries of legitimate discretion
- Freedman, J.
- Vella, J.
- ; p. 79-119
- The delicate balance: revenue authority discretions and the rule of law in Australia
- Walpole, M.
- Evans, C.
- ; p. 121-148
- Revenue authority discretions and the rule of law in New Zealand
- Griffiths, S.
- ; p. 149-173
- Revenue authority discretions and the rule of law: South Africa
- Mazansky, E.
- ; p. 175-199
- Revenue authority discretions and the rule of law in Hong Kong
- Halkyard, A.
- ; p. 201-221
- Balancing of powers in Dutch tax law: general overview and recent developments
- Happé, R.
- Pauwels, M.
- ; p. 223-254
- The delicate balance between revenue authority discretions and the rule of law in France
- Grandcolas, C.
- ; p. 255-289
- Revenue authority discretions and the rule of law: the quest for a recta ratio
- Greggi, M.
- ; p. 291-318
- Tax discretion in Hungary
- Kolozs, B.
- Krever, R.
- ; p. 319-333
- The rule of law in Chinese tax administration
- Wei, C.
- ; p. 335-366
- Extent
- xvi, 368 p.
- Isbn
- 9789087221034
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