The document discusses the principles of legality, procedural fairness, and reasonableness in the context of tax administration and rule-making by the Malawi Revenue Authority (MRA). It highlights the lack of public participation in the decision-making processes, particularly regarding tax collection methods, and critiques the agency's approach to engaging stakeholders. The findings suggest that while legally appointed officials make decisions, there is a significant gap in dialogue with the public, which undermines the effectiveness and fairness of the tax administration system.
