Tax and the rule of law

Resource Information

The work Tax and the rule of law 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, Books.

Label

Tax and the rule of law

Creator

• The Law Society

Subject

• appeal
• retroactivity
• anti-avoidance
• tax policy
• taxpayer rights
• rule of law

Language

eng

Summary

The Law Society has drafted a position paper detailing its belief that, in recent years, there has been a tendency on the part of government to allow the rule of law in taxation to risk being eroded in the interests of making the executive more effective. The Society is fully supportive of the government's objective to discourage avoidance and change the economic incentives associated with tax avoidance but is keen to ensure that opinion is not obtained by measures that erode the rule of law. This position paper looks critical at certain issues, such as: the use of retrospective taxation which is a clear example of a breach of the rule of law; the deliberate uncertainty created by the general anti-avoidance rule (GAAR) as the rule of law conversely implies as much certainty as possible as to what legal obligations are; and the promulgation of new rules which seek to exclude or limit access to the courts. The paper also makes a number of proposals

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction