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Issues in Codification of Tax Law as Exepmlified by EU-Members and Post-Soviet Non-EU Countries

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F20%3A00122047" target="_blank" >RIV/00216224:14220/20:00122047 - isvavai.cz</a>

  • Result on the web

    <a href="https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf" target="_blank" >https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Issues in Codification of Tax Law as Exepmlified by EU-Members and Post-Soviet Non-EU Countries

  • Original language description

    The article highlights the approaches to the codification of substantive and procedural tax law that have developed in the EU member countries (Czech Republic, Poland) and post-Soviet countries that are not members of the EU (Russia, the Republic of Belarus). The analysis is carried out with the aim of revealing the current level of modern codification in the given countries; to identify the issues that arise in the process of codification of substantive and procedural tax law; to suggest ways to deal with them. Having studied the primary sources as well as national scholars’ works on the issue of systematization of tax law, the author comes to the conclusion that despite the considerable amount of work on codification, to an extent the issue of ‘legal uncertainty’ is still there in each of the countries. In the author’s opinion the given issue can be handled with the help of systematic codification of legal norms based on the following principles: firstly, to codify tax law it is necessary to provide due internal unity of the system of law and the system of legislation; secondly, in the course of codification of tax law, it should be viewed as an independent branch of law; thirdly, it is viable to regulate tax procedures by the norms of tax procedural law exclusively, to differentiate them from the norms of administrative process; fourthly, to unite the tax procedural norms into a consolidated legal act; and, fifthly, to assign the status of constitutional laws to the consolidated legal acts adopted in the process of codification of both norms of substantive and procedural tax law.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2020

  • 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 XXI Century

  • ISBN

    9788021095977

  • ISSN

  • e-ISSN

  • Number of pages

    20

  • Pages from-to

    201-220

  • Publisher name

    Masaryk University Press

  • Place of publication

    Brno

  • Event location

    Gdansk

  • Event date

    Jan 1, 2019

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article