Restricting the Legislative Power to Tax
17th Congress of the International Academy of Comparative Law 85, 2010
27 Pages Posted: 22 Apr 2012
Date Written: 2008
The article is analyzing the core of the constitutional legal climate and culture in the Israeli tax arena regarding, mainly, the application of the new constitutional regime, namely the Basic Laws, on the various tax regimes. The article reviews the tax cases dealing with the complicated issue of the relationships between constitution and taxes. After analyzing the tax/constitutional cases, the article criticized the Israeli Supreme Court for his insights which based on controversial agenda. The author argues that in the tax arena the Israeli Supreme Court has adopted restrained, hesitant, indecisive and conservative approach, based on the US approach and in opposite to the German perspective, which is completely contradicted to its approach in the other legal arenas. This phenomenon creates a dissonance between the tax law and non-tax law in the constitutional discourse which has significant effects on the future development of the Israeli constitutional law.
Keywords: Tax, Israel, Constitutional Law
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