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dc.contributor.authorManyam, Joelen_NZ
dc.date.accessioned2015-09-11T00:09:12Z
dc.date.available2001en_NZ
dc.date.available2015-09-11T00:09:12Z
dc.date.issued2001en_NZ
dc.identifier.citationManyam, J. (2001). The extensive powers of the commissioner of the Inland Revenue in assessing and collecting tax debts. Waikato Law Review, 9, 91–129.en
dc.identifier.urihttps://hdl.handle.net/10289/9644
dc.description.abstractTaxation law, which includes a regulation of the wide ranging powers of the Commissioner of Inland Revenue (CIR), is largely perceived as a specialist area with its own unique rules. It however shares an important attribute with other areas of law such as administrative law, constitutional law, industrial law and criminal law. This shared attribute is that, like these other areas of law, taxation law forms a significant part of public law. The law of taxation seeks to regulate the relationship between the state and the citizen as far as the impost and collection of tax revenues are concerned.
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.rightsThis article is published in the Waikato Law Review. Used with permission.
dc.titleThe extensive powers of the commissioner of the Inland Revenue in assessing and collecting tax debtsen_NZ
dc.typeJournal Article
dc.relation.isPartOfWaikato Law Reviewen_NZ
pubs.begin-page91
pubs.elements-id27167
pubs.end-page129
pubs.organisational-group/Waikato
pubs.organisational-group/Waikato/FLAW
pubs.volume9en_NZ


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