Source: Tax Law
Link: The Nature of Taxes
As with a jigsaw puzzle, we need to look at the picture on the front of the box before we start putting the pieces together. Hence, we examine the nature and meaning of taxes, the constitutional authority to levy them, the analytical framework of fiscal legislation, administrative considerations and the processes for dispute resolution. In addition, we look at the policy underpinnings of the income tax system and its role in economic and social structures.
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