Constitutional Tax Law

Constitutional Tax Law refers to the principles and rules derived from the U.S. Constitution that govern how taxes are created, interpreted, and enforced. It ensures that taxes are imposed fairly, must have a constitutional basis, and protect individual rights. Key aspects include Congress’s power to tax (Article I, Section 8), limitations on taxing certain entities or activities, and protections against excessive or discriminatory taxes. This legal framework balances government revenue needs with safeguarding citizens from unfair taxation, ensuring that tax laws align with constitutional rights and principles.