2.1 Meaning and Nature of Taxation Law

Taxation law is the body of statutes, regulations, and decided cases governing the levy, assessment, collection, and recovery of taxes, and the taxpayer's remedies. Its nature: public law, statutory in origin, administrative in operation, and adjudicative at its dispute edge. The taxpayer is not a party to a bargain; the taxpayer is a subject of a statute — but a statute that itself grants rights.