On the meaning of "tax"

Resource Information

The work On the meaning of "tax" represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

On the meaning of "tax"

Creator

• Bowler Smith, M
• Ostik, H

Subject

• human rights
• public finance
• case law
• tax law
• redistribution principle
• enforcement

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

Language note

English