TAX LAW AND ITS STATUS WITHIN A LEGAL SYSTEM

被引：0

作者：

Bujnakova, Maria ^{[1
]}

机构：

[1] UPJS, Fac Law, Dept Financial Law Tax Law & Econ, Kosice, Slovakia

来源：

FINANCIAL LEW TOWARDS CHALLENGES OF THE XXI CENTURY | 2017年 / 580卷

关键词：

Tax law; financial law; historical development of tax relations; branches of law; distinct features of tax norms;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

The author examines the position of tax law as a separate branch of law. Specific institutes of tax law and the legitimacy of tax law within the legal order are deeper analysed. Special attention is paid to the position of tax law in the legal order of Slovak Republic. The paper is also focused on issues of the eternal legal dualism of public and private law, while more attention is paid to the effects of assorted public law branches. It analyses the institute of tax not only from the legal point of view but according to its economic importance as well. Notions of "tax system" and "tax administration" are distinguished and the author emphasizes the necessity to perceive the tax law as a separate branch of law, its exclusion from the financial law as well as the impact of tax law (as a branch of public law) on private law, especially those which are considered as codified and whose institutes are affected by tax law to a large extent.(2)

引用

页码：273 / 280

页数：8