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Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself. [1]
Tax law is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax. [1] [2] There have been some arguments that consumer law is a better way to engage in large-scale redistribution than tax law because it does not necessitate legislation and can be more efficient, given the complexities of tax law. [3] : 213
Primary taxation issues differ among various countries, although similarities might exist.
Tax law education is a specialisation of accountants, tax agents, and lawyers. Accountants are required by either CPA Australia to complete a course in law of taxation and law of financial services. There is a legal obligation to complete taxation law and commercial law for registration as a tax agent with the Tax Practitioner's Board. Law students are not typically required to complete a unit in tax law, but may opt to take it as an elective in Australian universities.
Most African countries use the British legal education curriculum in their law educational system to train lawyers. [12]
Overall, legal education, across African countries, starts at the university level as an undergraduate course although a few universities have promulgated a law degree as a graduate program "akin to [that] … in the United States, Canada, and India." [12]
In most African countries, a law degree does not necessarily qualify one to practice as a lawyer. Further post-graduate practical training is required. [12]
Graduates earn an undergraduate law degree, viz. the Bachelor of Laws (LL.B.), via a four-year program (as in Malawi, Kenya, Zambia, and most of South African law universities). Subsequently, graduates with the Bachelor of Laws seek to earn the Master of Laws or greater in order to become practitioners of the law. Some law institutions offer tracks to a Master of Philosophy (M.Phil.), a Doctor of Philosophy degree (Ph.D.), or a Doctor of Laws degree (LL.D.) with emphasis on tax law. [12]
A list of tax faculty ranked by publication downloads is maintained by Paul Caron at TaxProf Blog. [13]
A Juris Doctor, Doctor of Jurisprudence, or Doctor of Law (JD) is a graduate-entry professional degree in law. The JD is the standard degree obtained to practice law in the United States, where there is no undergraduate professional law degree. Some jurisdictions, such as Australia, Canada and Hong Kong, offer both the JD and undergraduate qualifying law degrees.
An attorney at law in the United States is a practitioner in a court of law who is legally qualified to prosecute and defend actions in court on the retainer of clients. As of January 1, 2023, there were 1,331,290 active lawyers in the United States. In terms of absolute numbers, the American legal profession was the largest in the world as of 2015, and it is thought to be the largest in the world in proportion to domestic population. A 2012 survey conducted by LexisNexis Martindale-Hubbell determined 58 million consumers in the U.S. sought an attorney in the last year and that 76 percent of consumers used the Internet to search for an attorney.
Bachelor of Civil Law is the name of various degrees in law conferred by English-language universities. The BCL originated as a postgraduate degree in the universities of Oxford and Cambridge; at Oxford, the BCL continues to be the primary postgraduate taught course in law. It is also taught as an undergraduate degree in other countries. The reference to civil law was not originally in contradistinction to common law, but to canon law, although it is true that common law was not taught in the civil law faculties in either university until at least the second half of the 18th century. However, some universities in English-speaking countries use the degree in the former sense.
Legal education is the education of individuals in the principles, practices, and theory of law. It may be undertaken for several reasons, including to provide the knowledge and skills necessary for admission to legal practice in a particular jurisdiction, to provide a greater breadth of knowledge to those working in other professions such as politics or business, to provide current lawyers with advanced training or greater specialisation, or to update lawyers on recent developments in the law.
The University of Toronto Faculty of Law is the law school of the University of Toronto. The Faculty's admissions process is the most selective of law schools in Canada and is one of the most selective in North America. The Faculty has consistently been ranked as the top law school for Common Law in Canada by Maclean's since it began to publish law school rankings. The Faculty offers the JD, LLM, SJD, MSL, and GPLLM degrees in law.
Bachelor of Laws is an undergraduate law degree in the United Kingdom, Europe and most common law jurisdictions. It is awarded by universities in Europe, Australia, the People's Republic of China, Hong Kong S.A.R., Macau S.A.R., Malaysia, Bangladesh, India, Japan, Pakistan, Uganda, Kenya, Ghana, New Zealand, Nigeria, Singapore, South Africa, Botswana, Israel, Brazil, Tanzania, Zambia, Malawi, and other jurisdictions.
A Master of Laws is an advanced postgraduate academic degree, pursued by those either holding an undergraduate academic law degree, a professional law degree, or an undergraduate degree in a related subject. In most jurisdictions, the LL.M. is the advanced professional degree for those usually already admitted into legal practice.
A law degree is an academic degree conferred for studies in law. Such degrees are generally preparation for legal careers. But while their curricula may be reviewed by legal authority, they do not confer a license themselves. A legal license is granted by examination, and exercised locally. The law degree can have local, international, and world-wide aspects, such as in England and Wales, where the Legal Practice Course or passing Solicitors Qualifying Examination (SQE) is required to become a solicitor or the Bar Professional Training Course (BPTC) to become a barrister.
The Temple University James E. Beasley School of Law is the law school of Temple University, a public research university in Philadelphia, Pennsylvania. It was founded in 1895 and enrolls about 530 students.
Legal education in the United States generally refers to a graduate degree, the completion of which makes a graduate eligible to sit for an examination for a license to practice as a Lawyer. Around 60 percent of those who complete a law degree typically practice law, with the remainder primarily working in business or government or policy roles, where their degrees also confer advantages.
A law school is an institution or professional school specializing in legal education, usually involved as part of a process for becoming a judge, lawyer, or other legal professional within a given jurisdiction.
The University of Florida Fredric G. Levin College of Law is the law school of the University of Florida located in Gainesville, Florida. Founded in 1909, it is the oldest operating public law school in Florida, and second oldest overall in the state.
Villanova University's Charles Widger School of Law is the law school of Villanova University, a private Roman Catholic research university in Villanova, Pennsylvania. It was opened in 1953 and is approved by the American Bar Association (ABA) and a member of the Association of American Law Schools (AALS). Approximately 720 students study full-time in the J.D. program which offers more than 100 offerings including foundation courses, specialty offerings, drafting courses, clinical experiences, seminars, simulation courses and externships.
The University of CalgaryFaculty of Law, at the University of Calgary. is a law school in Calgary, Alberta.
An admission to practice law is acquired when a lawyer receives a license to practice law. In jurisdictions with two types of lawyer, as with barristers and solicitors, barristers must gain admission to the bar whereas for solicitors there are distinct practising certificates.
Melbourne Law School is one of the professional graduate schools of the University of Melbourne. Located in Carlton, Victoria, Melbourne Law School is Australia's oldest law school, and offers J.D., LL.M, Ph.D, and LL.D degrees. In 2021–22, THE World University Rankings ranked the law school as 5th best in the world and first both in Australia and Asia-Pacific.
Wayne State University Law School is the law school of Wayne State University in Detroit. Wayne Law is located in Midtown, Detroit's Cultural Center. Founded in 1927, the law school offers juris doctor (J.D.), master of laws (LL.M.), online master of studies in law, and minors in law degree programs. Wayne Law's more than 12,000 alumni include judges, justices, law firm partners and government officials working in every major market in the United States and at least 17 countries.
Legal education in the Philippines is developed and offered by Philippine law schools, supervised by the Legal Education Board. Previously, the Commission on Higher Education supervises the legal education in the Philippines but was replaced by the Legal Education Board since 1993 after the enactment of Republic Act No. 7662 or the Legal Education Reform Act of 1993.
A Doctor of Law is a degree in law. The application of the term varies from country to country and includes degrees such as the Doctor of Juridical Science, Juris Doctor (J.D.), Doctor of Philosophy (Ph.D.), and Legum Doctor (LL.D.).