Tax Law

Mostly part of [[civil law]], but its willful violations are often actionable in [[criminal law]].

A hybrid of property law and government law whereby the government requires the payment of private sums of money without anything in return and establishes procedures to determine the amount and collect said money.

Tax law is distinct from other revenue generating aspects of government. If the government charges excessive fees for otherwise essential services, the remedy for nonpayment is nonservice. In contrast, tax laws are mandatory and frequently require enforcement.

Tax laws favor the government and often contain self-help or penalty provisions:

• Assessments that require the taxpayer to challenge the government's position in court or otherwise lose or diminish the ability to contest the tax.
• Penalties that rapidly make it economically disadvantageous to fail to pay the tax.
• Seizure provisions that allow the government to attach or take taxpayer property without judicial involvement.