Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation

Malcolm James

CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, vol. 21, issue 7, 573-583

Abstract: Tax systems are, most commonly, rules-based. This gives the impression of techno-rationality in the interpretation of the numbers from which tax bills are derived. In fact, uncertainty and complexity in tax rules are seen as promoting tax avoidance behaviour, as avoiders exploit this complexity. Some authors have advocated that this can be combated by replacing rules-based tax legislation with principles-based legislation, giving tax authorities and the courts the power to interpret legislation purposively.

Keywords: Tax; Rules; Principles; Purposive drafting; Power; Tax avoidance; Lukes (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (10)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:21:y:2010:i:7:p:573-583

DOI: 10.1016/j.cpa.2010.03.007

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