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

Kód výsledku v 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>

Výsledek na webu

<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

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

The Financial Law Towards Challenges of XXI Century

ISBN

9788021095977

ISSN

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e-ISSN

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Počet stran výsledku

20

Strana od-do

201-220

Název nakladatele

Masaryk University Press

Místo vydání

Brno

Místo konání akce

Gdansk

Datum konání akce

1. 1. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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