Intergovernmental Tax Relations
/ˌɪntərˈɡʌvərnmɛntl tæks rɪˈleɪʃənz/
Definitions
- (n.) The legal and administrative framework governing the allocation of taxation powers and responsibilities between different levels of government.
Intergovernmental tax relations determine how federal and state governments share tax revenues.
Forms
- intergovernmental tax relations
Related terms
See also
Commentary
This term typically addresses the complex legal rules and principles that regulate tax authority division among various government entities; drafting clarity is essential due to jurisdictional overlaps.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.