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Report No. 58

Chapter 6

Matters Related to Taxation

Importance of questions relating to taxation

6.1. The determination of questions relating to taxation laws is one of the most important types of judicial business. This function of the Courts has assumed greater importance with the increase in the content of the taxing laws. The problems raised by taxing statutes are of a complex and difficult character. As the eminent economist Harris1 has pointed out, taxing statutes become complex, not because any one really wants them to be so, but because there are certain pervasive reasons. In that connection, he mentions that one special problem after another arises in matters relating to tax, and the law tends to be complex.

This complexity of the taxing laws renders it desirable that the problems of interpretation which arise in consequence should be solved without delay. By delay, onerous costs are incurred by parties, and, on occasions, by reason of uncertainty in the law, business and personal activities are often held up because of such uncertainty. It is thus plain that the interest of the community as well as of the State pre-emptorily require that tax matters should be disposed of satisfactorily and expeditiously.

1. C. Lowell Harish Adaptation of the Tax System, (1971) 25 Public Finance 113, 142.

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