tax law

tax law

noun
the body of laws governing taxation 
WordNet® 3.0, © 2006 by Princeton University.
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Encyclopedia Britannica
Encyclopedia

tax law

body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments. The tax law of a nation is usually unique to it, although there are similarities and common elements in the laws of various countries.

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Encyclopedia Britannica, 2008. Encyclopedia Britannica Online.
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