| ID | 66034 |
| JaLCDOI | |
| Sort Key | 3
|
| Title Alternative | How tax notices should be
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| FullText URL | |
| Author |
Fuke, Hiroyuki
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| Abstract | This paper examines the state of tax notices in statutory interpretation.
While the legal system obliges administrative offi cials to follow tax notices, the notices are not a source of law and taxpayers and courts are not required to follow them. However, tax notices play an important role in terms of tax jurisprudence for both administrative and taxpayers. Therefore, the tax authorities should develop tax notices as necessary, and taxpayers should understand the tax notices and submit their opinions. |
| Keywords | Tax notices
Tax jurisprudence
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| Note | 論説 (Articles)
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| Publication Title |
Okayama Economic Review
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| Published Date | 2023-11-24
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| Volume | volume55
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| Issue | issue2
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| Publisher | 岡山大学経済学会
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| Publisher Alternative | The Economic Association of Okayama University
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| Start Page | 15
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| End Page | 31
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| ISSN | 2433-4146
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| NCID | AN00032897
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| Content Type |
Journal Article
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| OAI-PMH Set |
岡山大学
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| language |
Japanese
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| Copyright Holders | Copyright © 2023 岡山大学経済学会
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| File Version | publisher
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| Eprints Journal Name | oer
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