文章基本信息

标题：Catch-22: A Principled Basis for the Settlement of Tax Appeals
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作者：Daniel Sandler ; Colin Campbell
期刊名称：Canadian Tax Journal
印刷版ISSN：0008-5111
电子版ISSN：0008-5111
出版年度：2009
卷号：57
期号：4
出版社：Canadian Tax Foundation
摘要：This article reviews the obstacles to the efficient settlement of tax appeals and, in particular, the paradox that, while the settlement of the tax disputes is motivated by uncertainty as to outcome, the jurisprudence suggests that settlements not based on certainty in the law are unenforceable. The article reviews the methods for settling a tax appeal before trial and comments critically on the jurisprudence requiring that settlements be “principled” and the law dealing with ministerial discretion more generally. It concludes with some suggestions for reform, principally a recommendation that the Income Tax Act be amended to provide expressly for compromising tax disputes, similar to existing measures in the United Kingdom and the United States.
关键词：Appeals n settlement n administration