Constitutional tax law

Because a state must have revenue to survive, the constitution usually allocates, either explicitly or implicitly, some tax-levying authority to the central government, but the power to enact particular types of tax laws may be limited

8 Such limitations can create serious problems for tax policy

The making of decisions as to the merits of various kinds of taxes, the general level of taxation, and the rates of specific taxes, for example, does not fall into the domain of tax law; it is a political, not a legal, process

Tax law, body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property

The power to impose taxes is generally recognized as a right of governments

The tax law of a nation is usually unique to it, although there