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The Victorian taxpayer and the law :...
~
Stebbings, Chantal,
The Victorian taxpayer and the law :a study in constitutional conflict /
紀錄類型:
書目-語言資料,印刷品 : Monograph/item
杜威分類號:
343.4204/2
書名/作者:
The Victorian taxpayer and the law : : a study in constitutional conflict // Chantal Stebbings.
其他題名:
The Victorian Taxpayer & the Law
作者:
Stebbings, Chantal,
面頁冊數:
1 online resource (xvii, 226 pages) : : digital, PDF file(s).
附註:
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
標題:
Taxing power - History. - Great Britain
標題:
Tax protests and appeals - History. - Great Britain
標題:
Tax administration and procedure - History. - Great Britain
ISBN:
9780511576874 (ebook)
內容註:
The establishment of the taxpayer's safeguards in English law -- The taxpayer's constitutional safeguards of Parliament -- The administrative safeguard of localism -- Judicial safeguards -- The taxpayer's access to the safeguards -- The taxpayer, the constitution and consent.
摘要、提要註:
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.
電子資源:
http://dx.doi.org/10.1017/CBO9780511576874
The Victorian taxpayer and the law :a study in constitutional conflict /
Stebbings, Chantal,
The Victorian taxpayer and the law :
a study in constitutional conflict /The Victorian Taxpayer & the LawChantal Stebbings. - 1 online resource (xvii, 226 pages) :digital, PDF file(s). - Cambridge tax law series. - Cambridge tax law series..
Title from publisher's bibliographic system (viewed on 05 Oct 2015).
The establishment of the taxpayer's safeguards in English law -- The taxpayer's constitutional safeguards of Parliament -- The administrative safeguard of localism -- Judicial safeguards -- The taxpayer's access to the safeguards -- The taxpayer, the constitution and consent.
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.
ISBN: 9780511576874 (ebook)Subjects--Topical Terms:
416209
Taxing power
--History.--Great Britain
LC Class. No.: KD5375 / .S74 2009
Dewey Class. No.: 343.4204/2
The Victorian taxpayer and the law :a study in constitutional conflict /
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http://dx.doi.org/10.1017/CBO9780511576874
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