About: Tax Law as an Independent Branch of Law in Central and Eastern European Countries

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://journal.lex-localis.info
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. 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. (en)
Title	Tax Law as an Independent Branch of Law in Central and Eastern European Countries Tax Law as an Independent Branch of Law in Central and Eastern European Countries (en)
skos:prefLabel	Tax Law as an Independent Branch of Law in Central and Eastern European Countries Tax Law as an Independent Branch of Law in Central and Eastern European Countries (en)
skos:notation	RIV/00216224:14220/14:00076736!RIV15-MSM-14220___
http://linked.open...avai/riv/aktivita	S
http://linked.open...avai/riv/aktivity	S
http://linked.open...iv/cisloPeriodika	4
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Radvan, Michal
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Masarykova univerzita / Právnická fakulta
http://linked.open...dnocenehoVysledku	49343
http://linked.open...ai/riv/idVysledku	RIV/00216224:14220/14:00076736
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	tax; tax law; financial law; branch of law; Eastern European countries (en)
http://linked.open.../riv/klicoveSlovo	financial law branch of law tax tax law Eastern European countries
http://linked.open...odStatuVydavatele	SI - Slovinská republika
http://linked.open...ontrolniKodProRIV	[A1F4F9D756AD]
http://linked.open...i/riv/nazevZdroje	Lex Localis – Journal of Local Self-Government
http://linked.open...in/vavai/riv/obor	AG
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2014
http://linked.open...v/svazekPeriodika	12
http://linked.open...iv/tvurceVysledku	Radvan, Michal
http://linked.open...ain/vavai/riv/wos	000343688000004
issn	1581-5374
number of pages	15 (xsd:int)
http://bibframe.org/vocab/doi	10.4335/12.4.813-827(2014)
http://localhost/t...ganizacniJednotka	14220

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