Introduction to Tax Law

Citizens perceive taxation as a compulsory contribution to the state. It is not seen as creating a commensurate right for citizens to demand goods and services from the state. Yet, the legitimacy of the state rests on the public’s acceptance of the state’s right to levy tax and redistribute it in such a manner as to promote the overall good of society. While developed states have gradually evolved into the modern fiscal state, this construction was thrust on developing states during colonization. The modern developing state can thus be said to be facing a crisis of fiscal legitimacy, afflicted by poor governance, poor societal participation, corruption, and a lack of accountability. This book investigates whether a possible remedy in averting the fiscal crisis and increasing the state’s fiscal legitimacy is first, to re-establish a link between taxation and government expenditure in the developing state and to utilize human rights law, principles and policies to link tax revenue to expenditure through re-distribution. In this process this thesis will consider whether human rights may be the tool or vehicle for citizens to assess fiscal allocations and their dedication to improving standards of living, alleviating poverty, and developing the state. It analyses developing countries with reference to Brazil and India and more specifically Kenya.