The parameters of uncertainty in revenue law

Certainty in law is a much valued attribute and is fundamental to upholding the rule of law. In revenue law, tax payable must be certain and not arbitrary but can we interprete statutory provisions with certainty in the absence of important terms and concept purposely left out of the definition se...

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Main Authors:	Hingun, Mohsin, Safaradeen, Nafiu Olaitan
Format:	Article
Language:	English
Published:	American-Eurasian Network for Scientific Information (AENSI), Jordan 2011
Subjects:	K Law (General)
Online Access:	http://irep.iium.edu.my/16415/ http://irep.iium.edu.my/16415/ http://irep.iium.edu.my/16415/1/mohsin.pdf

id	iium-16415
recordtype	eprints
spelling	iium-164152012-01-17T08:04:08Z http://irep.iium.edu.my/16415/ The parameters of uncertainty in revenue law Hingun, Mohsin Safaradeen, Nafiu Olaitan K Law (General) Certainty in law is a much valued attribute and is fundamental to upholding the rule of law. In revenue law, tax payable must be certain and not arbitrary but can we interprete statutory provisions with certainty in the absence of important terms and concept purposely left out of the definition section. The problem is compounded by the wide discretionary powers given to tax officials in the execution of their functions. The lawyer’s definition of a term may not converge with definitions from other disciplines. A good example being the concept of profit but these disciplines may provide assistance; however the matter is resolved legally by examining the facts and applying the law as envisaged by Parliament. The essence of this contradiction underlines the difficulty in interpretation of language as used in the legislation by the legislators, which ultimately sheds light on the causes of uncertainty in law. However, uncertainty has a utilitarian role, leaving the courts latitude to find the appropriate legal solution, either in defining terminologies and concepts or in the application of legal rules as long as the courts approach is predictable. American-Eurasian Network for Scientific Information (AENSI), Jordan 2011 Article PeerReviewed application/pdf en http://irep.iium.edu.my/16415/1/mohsin.pdf Hingun, Mohsin and Safaradeen, Nafiu Olaitan (2011) The parameters of uncertainty in revenue law. Journal of Applied Sciences Research, 7 (13). pp. 2441-2447. ISSN 1819-544X http://aensionline.com/jasr/jasr/2011/2441-2447.pdf
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	K Law (General)
spellingShingle	K Law (General) Hingun, Mohsin Safaradeen, Nafiu Olaitan The parameters of uncertainty in revenue law
description	Certainty in law is a much valued attribute and is fundamental to upholding the rule of law. In revenue law, tax payable must be certain and not arbitrary but can we interprete statutory provisions with certainty in the absence of important terms and concept purposely left out of the definition section. The problem is compounded by the wide discretionary powers given to tax officials in the execution of their functions. The lawyer’s definition of a term may not converge with definitions from other disciplines. A good example being the concept of profit but these disciplines may provide assistance; however the matter is resolved legally by examining the facts and applying the law as envisaged by Parliament. The essence of this contradiction underlines the difficulty in interpretation of language as used in the legislation by the legislators, which ultimately sheds light on the causes of uncertainty in law. However, uncertainty has a utilitarian role, leaving the courts latitude to find the appropriate legal solution, either in defining terminologies and concepts or in the application of legal rules as long as the courts approach is predictable.
format	Article
author	Hingun, Mohsin Safaradeen, Nafiu Olaitan
author_facet	Hingun, Mohsin Safaradeen, Nafiu Olaitan
author_sort	Hingun, Mohsin
title	The parameters of uncertainty in revenue law
title_short	The parameters of uncertainty in revenue law
title_full	The parameters of uncertainty in revenue law
title_fullStr	The parameters of uncertainty in revenue law
title_full_unstemmed	The parameters of uncertainty in revenue law
title_sort	parameters of uncertainty in revenue law
publisher	American-Eurasian Network for Scientific Information (AENSI), Jordan
publishDate	2011
url	http://irep.iium.edu.my/16415/ http://irep.iium.edu.my/16415/ http://irep.iium.edu.my/16415/1/mohsin.pdf
first_indexed	2023-09-18T20:25:14Z
last_indexed	2023-09-18T20:25:14Z
_version_	1777408372191002624

The parameters of uncertainty in revenue law

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