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@inproceedings{2353402, author = {Bartes, Richard}, address = {Ostrava}, booktitle = {Public Economics and Administration 2023: Proceedings of the 15th International Scientific Conference}, doi = {http://dx.doi.org/10.31490/9788024846989}, edition = {1}, editor = {Ivana Vaňková}, keywords = {Administrative law; Financial Law; Subjects of Law}, howpublished = {elektronická verze "online"}, language = {eng}, location = {Ostrava}, isbn = {978-80-248-4698-9}, pages = {25-32}, publisher = {VSB-TUO}, title = {Subjects of the Administrative of Financial Law and their Role in Public, or Financial Administration}, url = {https://dokumenty.vsb.cz/docs/files/cs/63524dd3-8e13-4f31-916a-02dfbd4e0f91}, year = {2023} }
TY - JOUR ID - 2353402 AU - Bartes, Richard PY - 2023 TI - Subjects of the Administrative of Financial Law and their Role in Public, or Financial Administration PB - VSB-TUO CY - Ostrava SN - 9788024846989 KW - Administrative law KW - Financial Law KW - Subjects of Law UR - https://dokumenty.vsb.cz/docs/files/cs/63524dd3-8e13-4f31-916a-02dfbd4e0f91 N2 - 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 ER -
BARTES, Richard. Subjects of the Administrative of Financial Law and their Role in Public, or Financial Administration. Online. In Ivana Vaňková. \textit{Public Economics and Administration 2023: Proceedings of the 15th International Scientific Conference}. 1st ed. Ostrava: VSB-TUO, 2023, p.~25-32. ISBN~978-80-248-4698-9. Available from: https://dx.doi.org/10.31490/9788024846989.
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