The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had t...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Stebbings, Chantal 1956- (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Cambridge Cambridge University Press 2009
Schriftenreihe:	Cambridge tax law series
Schlagworte:	Geschichte 1837-1901 Geschichte Taxing power / Great Britain / History Tax protests and appeals / Great Britain / History Tax administration and procedure / Great Britain / History Steuerverwaltung Steuerrecht Großbritannien
Online-Zugang:	BSB01 UBG01 Volltext
Zusammenfassung:	The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament, local tax administration, and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social, economic and political conditions. They were found to be restrictive and inadequate, and were undermined by the increasing dominance of the executive. Though they were significantly recast, they were not destroyed. They proved flexible and robust, and the challenge they faced in Victorian England revealed that the underlying, pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer
Beschreibung:	Title from publisher's bibliographic system (viewed on 05 Oct 2015)
Beschreibung:	1 online resource (xvii, 226 pages)
ISBN:	9780511576874
DOI:	10.1017/CBO9780511576874