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
—