TY - BOOK ID - 78532474 TI - The Victorian taxpayer and the law : a study in constitutional conflict PY - 2009 SN - 1107202353 1283331292 9786613331298 051153423X 0511576870 0511533012 051153454X 0511532105 0511533926 9780511534546 9780511576874 9780521899246 0521899249 PB - Cambridge : Cambridge University Press, DB - UniCat KW - Taxing power KW - Tax protests and appeals KW - Tax administration and procedure KW - Tax appeals KW - Administrative remedies KW - Appellate procedure KW - Tax courts KW - Power of taxation KW - Taxation, Power of KW - Constitutional law KW - Sovereignty KW - Taxation KW - Tax practice KW - Tax procedure KW - History. KW - Law KW - General and Others UR - https://www.unicat.be/uniCat?func=search&query=sysid:78532474 AB - The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament, local tax administration, and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social, economic and political conditions. They were found to be restrictive and inadequate, and were undermined by the increasing dominance of the executive. Though they were significantly recast, they were not destroyed. They proved flexible and robust, and the challenge they faced in Victorian England revealed that the underlying, pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer. ER -