Author: Robert Attard
Taxation is often perceived as a body of arbitrary rules, which involves complicated arithmetical computations, but which offers little scope for academic discussion or research. In this book, Dr. Robert Attard shows that even the most basic income tax rules can give rise to interpretation and that the proper application of income tax law requires research and a sound knowledge of general legal principles. As its title suggests, Robert’s book is not an exhaustive analysis of tax legislation. It deals with principles and not with administrative and compliance issues. It covers theory and not special and exceptional measures. As a historian, Robert Attard could not fail to also examine the historical background of the Income Tax Act and he gives a very interesting account in the first chapter, complete with some original findings.