Taxation jurisprudence

Taxation jurisprudence refers to the legal principles and theories that govern taxation laws and practices. It encompasses the interpretation and application of tax laws by courts and tax authorities, examining how laws are created, enforced, and challenged. This field addresses issues such as equity in tax, the rights of taxpayers, and the limits of government authority in taxing income and property. Essentially, it seeks to ensure that tax laws are fair, clear, and just, balancing the needs of the state with the rights of individuals and businesses.