No description available.

The real property tax plays a significant part in the fiscal systems of the United Kingdom and Canada; and it is important that the burden of the tax is distributed according to the wishes of the legislature. Generally, the liability to the tax varies with the 'value' of real property owned or occupied by the taxpayer; but 'value' is a term that requires definition. Where the interpretation of the term by the assessors differs from the legal definition, the distribution of the tax burden will differ from that desired. In addition, a conflict will exist with each new assessment between adopting the assessor's interpretation of the 'value' concept and adopting the legal definition. The examination of these problems is not limited to the context of any one particular jurisdiction, but reference is made to the situation in England and Wales, and in Canada. It is shown that the legislature has many alternatives available when adopting a basis of assessment and the bases adopted in British Columbia and England and Wales are examined as examples. If the current assessments differ from those required by law, the assessor has, in practice, a number of alternatives available for the maintenance of the roll between revaluations. These are considered. It is seen that only where there is a constant relationship between existing assessments and those required by law, will the distribution of the tax burden be correct. In other cases inequality will result and measures of the extent of this inequality are proposed. The conflict between the meanings of 'value' to be adopted for new assessments will depend on the definitions laid down by Statute and by the judiciary; on the meaning adopted by the assessor; and on the legal provisions for uniformity of treatment. Examples of the legal provisions for uniformity of treatment in England and Wales and in Canada are examined but no universal solution to the conflict is produced. Instead it is suggested that new properties be brought onto the roll at figures which would improve the distribution of the tax burden. Finally in view of the imperfections in the real property tax, alternative treatments for its improvement are summarised. / Business, Sauder School of / Graduate

Thesis (LL. M.)--University of Toronto, 2007. / Source: Masters Abstracts International, Volume: 45-06, page: 2918.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1937. / Typescript. Includes abstract and vita. eContent provider-neutral record in process. Description based on print version record. Bibliography: leaves 139-144.

This study examines the assumption that property is assessed uniformly from district to district in Arkansas.

This dissertation developed an eclectic theory of environmental mediation and submitted it to 31 environmental mediation experts for an assessment of the 63 propositions of the theory. The propositions which represented factors which the mediation experts assessed as important elements contributing to effective mediation were grouped into an ''Essential Model," and the propositions which represented less important elements contributing to effective mediation were grouped into a "Secondary Model." Key dimensions which distinguish the two models were identified. The eclectic theory was developed from the case and theoretical literature, and practitioner comments on the art of environmental mediation. The expert assessment was conducted by submitting an instrument containing 63 propositions to the 31 mediation experts with a request that they rate the importance of each proposition in contributing to effective environmental mediation outcomes. The dissertation presents three alternative general models of mediation, and compares and contrasts the practice of environmental mediation with these models. Recommendations for further research are made, and critical reflections on the state of the art of environmental mediation are presented. / Ph. D.

Call number: LD2668 .T4 1978 E34 / Master of Science

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<p>In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.</p><p>There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.</p><p>The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority’s documented directions within the tax assessment.</p><p>Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute. It concerns power division, auditing activities, turnaround time and procedures together with the possibilities to demand compensation and legal aid in ongoing proceedings.</p> / <p>Rättssäkerhet är i dagens samhälle ett hett debatterat ämne. Det har bland annat pågått en debatt i Dagens industri där deltagarna har kommenterat Skatteverket, domstolar och rättssäkerheten. Medborgarens rättssäkerhet har beskrivits som hotad och osäker på grund av brister i processen. Det är svårt att definiera begreppet rättssäkerhet eftersom det inte finns någon given förklaring. Rättssäkerheten utgår från medborgarens förmåga att förutse konsekvenserna av sitt handlande då myndighetens agerande regleras enligt gällande lag och ska skydda medborgaren mot eventuellt maktmissbruk som kan finnas i en rättsstat.</p><p>Syftet med uppsatsen är att studera och analysera rättssäkerheten inom skatteprocessen genom rättsdogmatisk metod. Metoden ger utrymme att experimentera med verkliga och tänkta situationer och har som huvudsyfte att tyda gällande rätt. Uppsatsen sammanställer väsentlig lagtext, förarbeten samt praxis och kompletterar den rättsdogmatiska metoden med information från artiklar, avhandlingar och Skatteverkets handledningsböcker.</p><p>Genom att behandla områden som rättssäkerheten i en rättsstat, taxeringsförfarandet samt rättssäkerhetsaspekter på taxeringsförfarandet resulterar uppsatsen i en mängd olika rättssäkerhetsaspekter som är väsentliga för en medborgare i en skatteprocess. Dessa gäller bland annat maktfördelningen, revisionsverksamheten, handläggningstiden och förfarandet samt vilken ersättning och rättshjälp som finns att få i en pågående skatteprocess.</p>

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment. There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law. The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority’s documented directions within the tax assessment. Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute. It concerns power division, auditing activities, turnaround time and procedures together with the possibilities to demand compensation and legal aid in ongoing proceedings. / Rättssäkerhet är i dagens samhälle ett hett debatterat ämne. Det har bland annat pågått en debatt i Dagens industri där deltagarna har kommenterat Skatteverket, domstolar och rättssäkerheten. Medborgarens rättssäkerhet har beskrivits som hotad och osäker på grund av brister i processen. Det är svårt att definiera begreppet rättssäkerhet eftersom det inte finns någon given förklaring. Rättssäkerheten utgår från medborgarens förmåga att förutse konsekvenserna av sitt handlande då myndighetens agerande regleras enligt gällande lag och ska skydda medborgaren mot eventuellt maktmissbruk som kan finnas i en rättsstat. Syftet med uppsatsen är att studera och analysera rättssäkerheten inom skatteprocessen genom rättsdogmatisk metod. Metoden ger utrymme att experimentera med verkliga och tänkta situationer och har som huvudsyfte att tyda gällande rätt. Uppsatsen sammanställer väsentlig lagtext, förarbeten samt praxis och kompletterar den rättsdogmatiska metoden med information från artiklar, avhandlingar och Skatteverkets handledningsböcker. Genom att behandla områden som rättssäkerheten i en rättsstat, taxeringsförfarandet samt rättssäkerhetsaspekter på taxeringsförfarandet resulterar uppsatsen i en mängd olika rättssäkerhetsaspekter som är väsentliga för en medborgare i en skatteprocess. Dessa gäller bland annat maktfördelningen, revisionsverksamheten, handläggningstiden och förfarandet samt vilken ersättning och rättshjälp som finns att få i en pågående skatteprocess.