IIUM Repository

The parameters of uncertainty in revenue law

Hingun, Mohsin and Safaradeen, Nafiu Olaitan (2011) The parameters of uncertainty in revenue law. Journal of Applied Sciences Research, 7 (13). pp. 2441-2447. ISSN 1819-544X

[img] PDF (The parameters of uncertainty in revenue law) - Published Version
Restricted to Repository staff only

Download (79kB) | Request a copy


Certainty in law is a much valued attribute and is fundamental to upholding the rule of law. In revenue law, tax payable must be certain and not arbitrary but can we interprete statutory provisions with certainty in the absence of important terms and concept purposely left out of the definition section. The problem is compounded by the wide discretionary powers given to tax officials in the execution of their functions. The lawyer’s definition of a term may not converge with definitions from other disciplines. A good example being the concept of profit but these disciplines may provide assistance; however the matter is resolved legally by examining the facts and applying the law as envisaged by Parliament. The essence of this contradiction underlines the difficulty in interpretation of language as used in the legislation by the legislators, which ultimately sheds light on the causes of uncertainty in law. However, uncertainty has a utilitarian role, leaving the courts latitude to find the appropriate legal solution, either in defining terminologies and concepts or in the application of legal rules as long as the courts approach is predictable.

Item Type: Article (Journal)
Additional Information: 5829/16415
Uncontrolled Keywords: revenue law, uncertainty, definition, discretions, legal language, predictable
Subjects: K Law > K Law (General)
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Ahmad Ibrahim Kulliyyah of Laws > Department of Civil Law
Depositing User: Mrs Maznah Zakaria
Date Deposited: 17 Jan 2012 16:04
Last Modified: 17 Jan 2012 16:04
URI: http://irep.iium.edu.my/id/eprint/16415

Actions (login required)

View Item View Item


Downloads per month over past year