System of Tax Law
| Authors | |
|---|---|
| Year of publication | 2015 |
| Type | Article in Proceedings |
| Conference | System of Financial Law: System of Tax Law : Conference Proceedings |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.law.muni.cz/sborniky/system-of-financial-law/system-of-tax-law.pdf |
| Field | Law sciences |
| Keywords | tax; tax law; system of tax law |
| Attached files | |
| Description | This contribution deals with the system of tax law. The main aim of the contribution is to confirm or disprove the hypothesis that there is a system of tax law. This can be really tough as in Central and Eastern European countries just a few legal schools accepts tax law as an independent branch of law. If the hypothesis is confirmed, the task is to describe and characterise the system of tax law using the knowledge from the legal theory and other branches of law in the Czech Republic and experience of tax law experts from the other countries in the Central and Eastern European region. Author will use the scientific methods of analysis, synthesis, and comparison. "This is a targeted publication on the one topic (Financial Law). It has been requested for inclusion in WOS." |
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