| RADVAN, Michal. Tax Law as an Independent Branch of Law in Central and Eastern European Countries. Lex Localis – Journal of Local Self-Government. Maribor, Graz, Trieste, Split: Institute for Local Self-Government and Public Procurement Maribor, 2014, roč. 12, č. 4, s. 813-827. ISSN 1581-5374. Dostupné z: https://dx.doi.org/10.4335/12.4.813-827(2014). |
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@article{1201927,
author = {Radvan, Michal},
article_location = {Maribor, Graz, Trieste, Split},
article_number = {4},
doi = {http://dx.doi.org/10.4335/12.4.813-827(2014)},
keywords = {tax; tax law; financial law; branch of law; Eastern European countries},
language = {eng},
issn = {1581-5374},
journal = {Lex Localis – Journal of Local Self-Government},
title = {Tax Law as an Independent Branch of Law in Central and Eastern European Countries},
url = {http://journal.lex-localis.info},
volume = {12},
year = {2014}
}
TY - JOUR
ID - 1201927
AU - Radvan, Michal
PY - 2014
TI - Tax Law as an Independent Branch of Law in Central and Eastern European Countries
JF - Lex Localis – Journal of Local Self-Government
VL - 12
IS - 4
SP - 813-827
EP - 813-827
PB - Institute for Local Self-Government and Public Procurement Maribor
SN - 15815374
KW - tax
KW - tax law
KW - financial law
KW - branch of law
KW - Eastern European countries
UR - http://journal.lex-localis.info
L2 - http://journal.lex-localis.info
N2 - 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.
ER -
RADVAN, Michal. Tax Law as an Independent Branch of Law in Central and Eastern European Countries. \textit{Lex Localis – Journal of Local Self-Government}. Maribor, Graz, Trieste, Split: Institute for Local Self-Government and Public Procurement Maribor, 2014, roč.~12, č.~4, s.~813-827. ISSN~1581-5374. Dostupné z: https://dx.doi.org/10.4335/12.4.813-827(2014).
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