T) Tax Policy

  1. When the government considers changing the tax laws is there a consultative process?

  2. Is the consultative process binding in any sense?

    Most countries indicated that the consultative process was not binding in any sense, and thus it was purely consultative. This is what one would expect, on the basis that the State has the sovereign right to pass tax laws as it sees fit.
  3. Can citizens force a change of tax law by way of plebiscite or referendum?

  4. Is there a mechanism in the legal system for challenging legislation that violates the constitution (if applicable), goes against public policy, or is impossible to follow or implement?

  5. Could you briefly describe the mechanism for challenging legislation that violates the constitution and has it ever been used?

    A large number of comments were given in answer to this question, generally describing the process of appeal to a constitutional court or something equivalent.