On the goals of codification in the context of globalization tax law
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00096646" target="_blank" >RIV/00216224:14220/17:00096646 - isvavai.cz</a>
Result on the web
<a href="https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf" target="_blank" >https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017" target="_blank" >10.5817/CZ.MUNI.P210-8516-2017</a>
Alternative languages
Result language
angličtina
Original language name
On the goals of codification in the context of globalization tax law
Original language description
The article considers the paths and problems of development of codification and systematization of tax law in the context of globalization and suggests some alternative solutions. Highlighting the issue of ‘inflation’ of legal acts as the root cause of difficulties in law enforcement, the author suggests a concept of permanent codification, the structural basis of which is the expert community working as a distributed network and using legal information databases, information search and retrieval and other computer technologies. Using artificial intelligence the expert community can systematize legal acts on the basis of legal information databases, providing a systematic approach to codification. The goal of the article is to show that the system of permanent codification can provide an adequate legal framework for the social relations in the sphere of taxation, based on the availability of prompt information and legal support, as well as facilitate law enforcement at all levels.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50501 - Law
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
The Financial Law towards Challenges of the XXI Century: (conference proceedings)
ISBN
9788021085169
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
281-288
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Gdynia-Karlskrona-Kodaň
Event date
Jan 1, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000405243700021