Tax Law as an Independent Branch of Law in Central and Eastern European Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F14%3A00076736" target="_blank" >RIV/00216224:14220/14:00076736 - isvavai.cz</a>
Result on the web
<a href="http://journal.lex-localis.info" target="_blank" >http://journal.lex-localis.info</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4335/12.4.813-827(2014)" target="_blank" >10.4335/12.4.813-827(2014)</a>

Result language
angličtina
Original language name
Tax Law as an Independent Branch of Law in Central and Eastern European Countries
Original language description
Tax law science has a longstanding tradition in the USA and Western Europe. In contrast, Central and Eastern European legal science has only recently admitted the independent existence of financial law. Financial law, however, is a very broad area of law. This fact will lead to a diversification of financial law. The main goal of this article is to confirm or refute the hypothesis that tax law is an independent branch of law in Central and Eastern European countries, specifically in the Czech Republic,Slovakia, Poland and Hungary. For that purpose the criteria for being considered an independent branch of law are analyzed, namely: separate and specific object of legal regulation, method of legal regulation, system and system coherence of legal norms,and social acceptance of the branch.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
OECD FORD branch
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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