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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 98
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 98
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Book Description
Author: Chris Evans
Publisher: IBFD
ISBN: 9087221037
Category : Income tax
Languages : en
Pages : 385
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Book Description
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 Delicate Balance - Tax, Discretion and the Rule of Law 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?
Author: California (State).
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 78
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Book Description
Court of Appeal Case(s): D009599
Author:
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Category : Administrative law
Languages : en
Pages : 1496
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Author:
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ISBN:
Category : Electric lighting
Languages : en
Pages : 430
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Book Description
Author:
Publisher:
ISBN:
Category : Hours of labor
Languages : en
Pages : 1834
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Book Description
Author: California (State).
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 58
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Book Description
Author: Data Research, Inc. (Rosemount, Minn.)
Publisher: Data Research
ISBN: 9780939675630
Category : Law
Languages : en
Pages : 344
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Book Description
Author: California (State).
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 60
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Book Description
Author: Thomas G. Field
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 568
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Book Description
This casebook addresses fundamental relationships between Congress, the courts, and an alphabet soup of federal executive agencies. Materials have been selected for inclusion based on the author's experience teaching in a variety ofregulatory areas, as well as administrative process and intellectualproperty, since 1970. Although substantive diversity is unavoidable, this book fosters more attention to process by minimizing it. This book includes a full-text CD. Despite the increasing global significance of intellectual property and the increased domestic importance of the Copyright Office, it and the Patent and Trademark Office (PTO) have traditionally been ignored in administrative law. This book makes it apparent that both are excellent vehicles for exploring traditional process issues because decisions are subject to statutory and nonstatutory, as well as collateral and direct, challenges.
