The title comes from a judgment I gave earlier this year. I was talking about the format of the statutes which emerged from the Tax Law Rewrite project. A key feature of the inclusion of statutory “signposts” which as I put it are there “to give clear pointers to each stage of the taxpayer’s journey to fiscal enlightenment”. I will come back to the Rewrite Project later in this speech. But it occurred to me that the phrase might have some relevance to my own career in the tax world, from Revenue junior in the early 1980s to more recent experience as a judge at different levels of the hierarchy. Forgive me if in this lecture, rather than a structured discussion, I indulge in something of a journey down memory-lane, on my own rather halting progress to something like fiscal semi-enlightenment.

中文翻译：

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财政启蒙之旅

标题来自我今年早些时候做出的判断。我正在谈论税法重写项目中出现的法规格式。包括法定“路标”的一个关键特征，正如我所说的那样，“为纳税人通往财政启蒙之旅的每个阶段提供明确的指示”。我将在本演讲的稍后部分回到重写项目。但我突然想到，这个词可能与我自己在税务界的职业生涯有一些相关性，从 1980 年代初期的初级税务师到最近在不同等级担任法官的经历。原谅我，如果在这次讲座中，而不是结构化的讨论中，我沉迷于沿着记忆之路走下去的旅程，靠我自己而停滞不前的进展，比如财政半启蒙。