Tax Law as an Independent Branch of Law in Central and Eastern European Countries
| Authors | |
|---|---|
| Year of publication | 2014 |
| Type | Article in Periodical |
| Magazine / Source | Lex Localis – Journal of Local Self-Government |
| MU Faculty or unit | |
| Citation | |
| Web | ISSN 1855-363X Online |
| Doi | http://dx.doi.org/10.4335/12.4.813-827(2014) |
| Field | Law sciences |
| Keywords | tax; tax law; financial law; branch of law; Eastern European countries |
| Description | 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. |
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