CAF-2 · Chapter 3 · Question 8 of 15
Which principle for structuring discretion in tax administration ensures that the criteria and past decisions utilized by tax authorities are accessible and consistent?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) A) Open precedents
Explanation
"Open precedents" is one of the seven principles for structuring discretion, aimed at avoiding the abusive use of power by ensuring past decisions are visible and consistently applied.
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