D 2023

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

BARTES, Richard

Basic information

Original name

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

Authors

BARTES, Richard (203 Czech Republic, guarantor, belonging to the institution)

Edition

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

Publisher

VSB-TUO

Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50501 Law

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

electronic version available online

References:

RIV identification code

RIV/00216224:14220/23:00132657

Organization unit

Faculty of Law

ISBN

978-80-248-4698-9

Keywords (in Czech)

Správní právo; finanční právo; subjekty práva

Keywords in English

Administrative law; Financial Law; Subjects of Law

Tags

Tags

International impact, Reviewed
Změněno: 25/3/2024 16:53, Mgr. Petra Georgala

Abstract

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