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Home > Law & Legal Topics > Tax Law

» Tax Law:
Tax & taxation law is the branch of law for determining and collecting government revenues. Government revenues come from a variety of taxes, assessments and levies, including income, employment, gift, estate taxes; sales taxes; and real property assessments.

Tax law is primarily statutory, meaning the the tax laws are spelled out in statutes enacted by state and federal legislatures. Tax law can also come from rulings and regulations issued by administrative agencies and court decisions.

As applied, tax law is often thought of in terms of tax compliance, tax planning, and tax controversy. Tax compliance involves filling out tax forms to report information to the state and federal governments. Tax planning involves structuring financial transactions and affairs to minimize tax liabilities. Tax controversy involves tax audits and tax collection issues, usually tax audits, administrative tax appeals, and tax litigation.

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