D 2023

Subjects of the Administrative of Financial Law and their Role in Public, or Financial Administration

BARTES, Richard

Základní údaje

Originální název

Subjects of the Administrative of Financial Law and their Role in Public, or Financial Administration

Autoři

BARTES, Richard (203 Česká republika, garant, domácí)

Vydání

1. vyd. Ostrava, Public Economics and Administration 2023: Proceedings of the 15th International Scientific Conference, od s. 25-32, 8 s. 2023

Nakladatel

VSB-TUO

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50501 Law

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Kód RIV

RIV/00216224:14220/23:00132657

Organizační jednotka

Právnická fakulta

ISBN

978-80-248-4698-9

Klíčová slova česky

Správní právo; finanční právo; subjekty práva

Klíčová slova anglicky

Administrative law; Financial Law; Subjects of Law

Štítky

Příznaky

Mezinárodní význam, Recenzováno
Změněno: 25. 3. 2024 16:53, Mgr. Petra Georgala

Anotace

V originále

The paper deals with the comparison of subjects of the administrative and financial law with regard to the common doctrinal roots. The principle objective of the paper is to analyse main characteristic of subjects of the administrative and financial law and to present some differences between these subjects of law. For this reason, the analytical, comparative and descriptive methods were used to write this paper and to fulfil its objective. A descriptive method is used for a presentation of subjects of the administrative and financial law and their role in the public or financial administration. Afterwards, the comparative method is applied for a comparison and an emphasis on differences in the legal regulation of role and positions of subjects of the administrative and financial law. Owing to the analytical method is possible to gain required results concerned to crucial distinctions between subjects executing the public administration and subjects executing financial administration. As for results, it is also possible to mention the comparison of selected aspects of the administrative and financial procedure, or rather tax procedure in the Czech Republic and in France