Dentons SALT Insights: Top 5 Guiding Principles for State Tax Laws and Administration

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Dentons SALT Insights: Top 5 Guiding Principles for State Tax Laws and Administration

Dentons SALT Insights: Top 5 Guiding Principles for State Tax Laws and Administration

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December 17, 2021

When states and localities consider tax legislation and regulations and their tax administrators administer their state’s tax laws, the following principles gleaned from best practices as articulated in our constitutions, in tax cases, and from other respected sources can assist them in bettering the tax climates in their jurisdictions. While there are other common sense principles that should likewise be honored, like predictability, states and localities whose legislators and administrators consistently honor the principles below can be anticipated to be considered to have the best tax climates.

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