The Confluence of Tax Law, Administrative Law and Public Policy

Abstract

In this article the author addresses the confluence of tax law and administrative law with respect to the duty to provide reasons. He further delves into the intricacies of the general sales tax (GST) regime in Belize and the public policy considerations which undergird it. The case of reference is UC Trading Company (2021). In the author’s view, this case is of great import to Caribbean businesses and tax administrators alike as it clarifies such fundamental legal principles as the duty to give reasons and the right to claim input GST credits. The case will certainly influence future interactions between businesses in Belize and the GST Department, particularly in the realm of tax assessment.