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In order to ground the principles scientifically, three qualitative research methods were conducted. Awareness of the purpose and audience. The findings of the three research methods were triangulated in order to propose a set of six fundamental principles of taxation. doi: https://doi.org/10.2308/jltr-52190. Procedural context and remedies sought 7. Method 1 is a thematic analysis of taxation history. The six proposed principles are: efficient and effective administration and communication; certain, neutral, understandable legislation; equity influencing different levels of society; taxpayers' duty to contribute to society versus the government's duty to strike a balance between taking too little and taking too much; benefits to the public through taxation; and change unwanted social behavior. After Smith, several individuals, committees, and reviews added their ideas to the principles of taxation. te�*n���s�1�w�'��:�P�KD�!e�W�o�㗵p��R�.���ʫr���Y��������n���rl4��t��.���5@F�uv;��NH��$.ض�= A. Similarities—Court Briefs and Offi ce Memoranda 1. 0000005393 00000 n
The principles formulated by Smith were grounded in his observations and personal experiences of the world. Key words: legal principles, legal values, legal norms, comparitivism, cognitive complexity. memoranda, and the fundamental principles that apply to the preparation of offi ce memos also apply to the preparation of court briefs. It’s not one size fits all. 0000007817 00000 n
Taxation principles were applied as early as 4000 BC in Sumer. Following are the seven fundamental principal of Legal wrinting: 1. reference <]>>
This site uses cookies. 3. “Writing is the art of creating desired effects.”1For legal writers, the desired effect is usually a favorable legal ruling—but a judge may find it hard to focus on the merits of a particular argument if the words used to express it show that the writer is wasting the judge’s … Legal Writing Process Just as it is necessary when preparing an offi ce memo to adopt and use a legal writing p�5(�����k���:���e��ëvO�0�OV9�p�8 �-lΩ!/�W|����K|}j.�2�Ւ�w�GUVrU������f���c�]��ZϹ�Y&�r EZنچ3t!��.\VKF��� �n0�
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Command of the English Language. 1. In order to ground the principles scientifically, three qualitative research methods were conducted. The ATA Journal of Legal Tax Research 1 September 2018; 16 (2): 25–45. Method 1 is a thematic analysis of taxation history. 0000000756 00000 n
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Washington University's Online Master of Legal Studies Complete in as little as one year Learn More Legal Studies Online What Is Legal Studies Careers & Salaries Legal Studies Schools Learning Center 30 Free Legal Writing Resources Language is the principal tool of the law profession. Finally, Method 3 uses a single question in writing, sent to taxation experts from various countries. endstream
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Statsky Legal Research & Writing: Some Starting Points, 5th ed. Accuracy in Legal research 2. 0000004523 00000 n
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Part of the Legal Writing and Research Commons Recommended Citation Dickerson, F. Reed (1969) "Fundamentals of Legal Writing, by Sidney F. Parham," Indiana Law Journal: Vol. startxref
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The formulation of recognized taxation principles commenced formally with Adam Smith in 1776. Professional ethics and standards {loadposition wtext} Before to begin with legal … He called them the four maxims of taxation. 2�j�^�%�zR5���g���S�Ǣ@c�uk��5�Z߶[+�>��R�U��Q,b��rJ�.o[��R��O�n#����9|���U��my�����*�N�a��p���n��YÊ@횗o��z�!�f�-,8����O=�Y/ym�LЍ�p;J.���9A�7��b��Œ�w���'�U�ݔ������Us�b�Z�W�w�&&��P�L�8 N0|))VUn�i"O�[/Ff��kCC\T�EBn�y�#��0�ϋ�C4WaijM�c� 4. Fundamentals of Legal Writing Abad - Free download as PDF File (.pdf) or read online for free. Seven Fundamental principles of Legal Writing. The question discussed in this paper is whether these principles formulated through the years are scientifically grounded. Nevertheless, the notion of legal principle remains still disputable and for many is not still clear. Legal research is a critical factor of competent law practice. 0000003594 00000 n
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Accuracy in legal analysis. Nevertheless, the notion of legal principle remains still disputable and for many is not still clear. H��WMo�@�#���Fa�]����B{��=0�
����k{w1���H�T��;�y��ۡ��|7���"�}�|�ח��~��6�@�n@5�Dd�. Introduction The importance of legal principles as one of the most important sources of law is well recognized and emphasized in the legal theory. Good writing doesn’t rely on tactics. This comprehensive guide from Florida A&M University Libraries explains the components of legal research, including issue spotting, jurisdiction, making a research plan and performing research in print and online. 0000000016 00000 n
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Awareness of the purpose and audience 4. Search for other works by this author on: © 2018 American Accounting Association. The similarities are out-lined here. Method 2 applies a qualitative research design called an Interactive Qualitative Analysis. 0000001594 00000 n
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Accuracy in Legal research. By continuing to use our website, you are agreeing to, Issues in Accounting Education Teaching Notes, AUDITING: A Journal of Practice and Theory, Current Issues in Auditing Teaching Notes, Journal of Emerging Technologies in Accounting, Journal of Emerging Technologies in Accounting Teaching Notes, Journal of Governmental & Nonprofit Accounting, Journal of Governmental & Nonprofit Accounting Teaching Notes, Journal of Information Systems Teaching Notes, Journal of International Accounting Research, Journal of Management Accounting Research, The Journal of the American Taxation Association, Journal of Forensic Accounting Research Teaching Notes, Publication Ethics: Data Integrity Policy, Publication Ethics: Citing Corrected Articles Policy, Publication Ethics: Minimizing Overlapping Decision Rights Policy. Hanneke du Preez; Constructing the Fundamental Principles of Taxation through Triangulation. Using Federal Agency Advisory Letters As “Real-World” Writing Samples (and to Validate the Fundamental Legal Writing Principles We Teach) By Tina Boudreaux1 Tina Boudreaux is Professor of the Practice at Tulane Method 2 applies a qualitative research design called an Interactive Qualitative Analysis. 5. 1. Academia.edu is a platform for academics to share research papers. Basic Legal Research. Key words: legal principles, legal values, legal norms, comparitivism, cognitive complexity. All rights reserved. It’s regularly something that senior lawyers say you should master, but don’t execute well themselves.. And it’s certainly not found by using high school “rules” (such as “don’t start sentences with the word and”). endstream
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Academia.edu is a platform for academics to share research papers. Introduction The importance of legal principles as one of the most important sources of law is well recognized and emphasized in the legal theory. Proper format and Legal citation 6. The question asked in Methods 2 and 3 is: What are the fundamental principles of taxation that are essential to taxation internationally as a discipline? 20 0 obj<>stream
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