dc.contributor.author |
Ladyman, Alex |
|
dc.date.accessioned |
2018-12-17T22:57:53Z |
|
dc.date.accessioned |
2022-07-11T23:16:29Z |
|
dc.date.available |
2018-12-17T22:57:53Z |
|
dc.date.available |
2022-07-11T23:16:29Z |
|
dc.date.copyright |
2017 |
|
dc.date.issued |
2017 |
|
dc.identifier.uri |
https://ir.wgtn.ac.nz/handle/123456789/20893 |
|
dc.description.abstract |
This paper explores how public law principles can influence the design of tax administration law. The IRD have proposed to provide the Commissioner of Inland Revenue with a power to remedy legislative issues (by extending her care and management power under s 6A of the Tax Administration Act 1994). As the power is discretionary and may have the ability to undermine Parliament’s supremacy, public law concerns have been raised. Through a detailed analysis of the power, it is revealed that the proposal is not adequate in light of public law principles. Hence, I conclude my paper with the view that as tax law is public law, and the extension of the power will cause the Commissioner’s relationship with Parliament and the taxpayer to evolve, that this dictates the necessity for an active consideration of public law values in the design of the power, and in the design of tax administration generally. |
en_NZ |
dc.format |
pdf |
en_NZ |
dc.language |
en_NZ |
|
dc.language.iso |
en_NZ |
|
dc.publisher |
Te Herenga Waka—Victoria University of Wellington |
en_NZ |
dc.subject |
Tax administration |
en_NZ |
dc.subject |
Public law |
en_NZ |
dc.subject |
Discretion |
en_NZ |
dc.title |
The Role of Public Law Principles in Designing Tax Administration Law |
en_NZ |
dc.type |
Text |
en_NZ |
vuwschema.contributor.unit |
Victoria Law School |
en_NZ |
vuwschema.contributor.unit |
Faculty of Law / Te Kauhanganui Tātai Ture |
en_NZ |
vuwschema.subject.anzsrcfor |
180103 Administrative Law |
en_NZ |
vuwschema.subject.anzsrcfor |
180119 Law and Society |
en_NZ |
vuwschema.subject.anzsrcfor |
180123 Litigation, Adjudication and Dispute Resolution |
en_NZ |
vuwschema.subject.anzsrcfor |
180125 Taxation Law |
en_NZ |
vuwschema.subject.anzsrcfor |
189999 Law and Legal Studies not elsewhere classified |
en_NZ |
vuwschema.subject.anzsrcseo |
970118 Expanding Knowledge in Law and Legal Studies |
en_NZ |
vuwschema.type.vuw |
Masters Research Paper or Project |
en_NZ |
thesis.degree.discipline |
Law |
en_NZ |
vuwschema.subject.anzsrcforV2 |
489999 Other law and legal studies not elsewhere classified |
en_NZ |
vuwschema.contributor.school |
School of Law |
en_NZ |