The Relationship between Tax Tribunals and Tax Authorities. A Comparative Study between Zambia and India.

Abstract

This thesis was on the relationship between tax tribunals and tax authorities. A comparative study between Zambia and India. The purpose of this study was to conduct a comparative analysis of the relationship between tax authorities and tax tribunals in Zambia and India with the aim of evaluating the degree of independence and impartiality of tax tribunals in both countries, by identifying structural, legal and procedural challenges and lastly proposing recommendations. The objectives of this study included to analyse the legal and institutional frameworks governing tax tribunals and tax authorities, secondly to evaluate the extent of independence and impartiality of tax tribunals in both countries, particularly in relation to appointment procedures, finding and administrative control, then lastly to identify the best practices and recommendations in the functioning of tax tribunals from both jurisdictions that inform legal and institutional reforms. The methodology of this research was as follows; this research was a qualitative mode of research as data was gotten from statutes, reports, internet sources, textbooks, journals and articles and case law. The major finding of this research lies in the perceived or actual lack of institutional independence and functional autonomy of tax tribunals from tax authorities whose decisions they are meant to review. This poses a threat a threat to principals of natural justice, access to effective legal remedies and protection of taxpayer rights. In some instances, tax tribunals appear to function as mere extensions of revenue authorities, rather than as impartial adjudicators, as a result, there is growing concern that tax- payers may not be receiving fair hearings, thereby undermining confidence in the tax dispute resolution system.