Law 2101 Study Guide - Quiz Guide: Flat Tax, The Three Rs, Deadweight Loss
Document Summary
They pay for institutions, infrastructure and policies that the government provides to society. The amount of charges and fees is proportional to the cost to government of providing the service or goods. Nontax revenue is only due, when an individual requires specific service or good offered by the government. Tax law- public law and a field of administrative law. Taxation has the power to impose and collect taxes. This power is granted to the government by the constitution. They are limited by fundamental rights and principles. Taxing powers are divided between different levels (extends also to the supranational level (ex. Principle of legality- only the law may impose tax obligations, taxation requires therefore a legislative act. Principle of equality- prohibits arbitrary taxation when there is no reasonable foundation for this. The legislature enjoys a wide margin to justify a different tax treatment.
