Tax challenge vs Judicial Review

TAX CHALLENGE VS JUDICIAL REVIEW

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INTRODUCTION

Taxes are levied by the country against income or property of its citizens or non-citizens doing business in the country as the latter 's share in the use of public facilities and public welfare benefits . Taxes are not voluntary but they are the compulsory share to the public fund Tax laws are enacted and imposed upon the country 's citizens

In the exaction of

taxes , there are two basic rights that are to be preserved and protected by law . One is the right of every individual as provided under the Bill of Rights . The other is the right of the State to implement duly enacted legislations . As the Justinian precepts state honeste vivere , alterum non laedere , suum cuique tribuere ' The laws of the land take cognizance of these precepts as one of the foundations of law - to live honestly , to injure no one , and to give every man his due . Applied to taxes and people , these Justinian precepts dictate that taxes imposed would not in any way injure the people for whom the taxes are exacted

The New Zealand Constitution

Just like other countries of the world , tax laws in New Zealand complement its other statutes . New Zealand , a parliamentary democracy and a constitutional monarchy , does not have a constitution to speak of unlike other countries like the United States . Instead , the New Zealand constitution ' is drawn from a number of important statutes , judicial decisions , and constitutional conventions . These fundamental documents include the Treaty of Waitangi , the Constitution Act 1986 , the New Zealand Bill of Rights Act 1990 , the Electoral Act 1993 , and the Standing s of the House of Representatives . The right to impose and collect tax stems from parliamentary authority only

In 1993 , a proportional representation electoral system (Mixed Member Proportional Representation ) was introduced , whereby the 120 members of the House of Representatives are allocated seats in proportion to the percentage of the House of Representatives and all lawmaking is done through this body on a national level . New Zealand is a unitary country and is not governed in separate states

Delegated legislations which spring from primary statutes are called Regulations . When compared to statutes , the importance of these regulations is relatively small . They generally cover such matters as interest rates , depreciation rates , and double tax agreements

TAXATION

Taxation is the system of raising money to finance government expenditures to pay soldiers and police , to build dams and roads , to operate schools and hospitals , to provide food to the poor and medical care to the elderly , and for hundreds of other purposes . Without taxes no government can exist . Taxes may either be direct or indirect , income or property tax , and such others

In New Zealand , tax laws are implemented and taxes collected by the Inland Revenue Department . There are three basic primary tax statutes in New Zealand , namely : Income Tax Act of 2004 , Tax Administration Act 1994...