The Role of Public Law Principles in Designing Tax Administration Law

Abstract

This paper explores how public law principles can influence the design of tax administration law. The IRD have proposed to provide the Commissioner of Inland Revenue with a power to remedy legislative issues (by extending her care and management power under s 6A of the Tax Administration Act 1994). As the power is discretionary and may have the ability to undermine Parliament’s supremacy, public law concerns have been raised. Through a detailed analysis of the power, it is revealed that the proposal is not adequate in light of public law principles. Hence, I conclude my paper with the view that as tax law is public law, and the extension of the power will cause the Commissioner’s relationship with Parliament and the taxpayer to evolve, that this dictates the necessity for an active consideration of public law values in the design of the power, and in the design of tax administration generally.