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, vol. 12, No 4, p. 813-827. ISSN 1581-5374. Available from: 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, vol.~12, No~4, p.~813-827. ISSN~1581-5374. Available from: https://dx.doi.org/10.4335/12.4.813-827(2014).
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