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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Lex Localis ? Journal of Local Self-Government

ISSN

1581-5374

e-ISSN

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Svazek periodika

12

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

SI - Slovinská republika

Počet stran výsledku

15

Strana od-do

813-827

Kód UT WoS článku

000343688000004

EID výsledku v databázi Scopus

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