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Statements

Subject Item
n2:RIV%2F00216224%3A14220%2F14%3A00076736%21RIV15-MSM-14220___
rdf:type
n7:Vysledek skos:Concept
rdfs:seeAlso
http://journal.lex-localis.info
dcterms: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.
dcterms: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
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
skos:notation
RIV/00216224:14220/14:00076736!RIV15-MSM-14220___
n3:aktivita
n19:S
n3:aktivity
S
n3:cisloPeriodika
4
n3:dodaniDat
n11:2015
n3:domaciTvurceVysledku
n4:4740343
n3:druhVysledku
n5:J
n3:duvernostUdaju
n16:S
n3:entitaPredkladatele
n18:predkladatel
n3:idSjednocenehoVysledku
49343
n3:idVysledku
RIV/00216224:14220/14:00076736
n3:jazykVysledku
n8:eng
n3:klicovaSlova
tax; tax law; financial law; branch of law; Eastern European countries
n3:klicoveSlovo
n12:financial%20law n12:tax%20law n12:branch%20of%20law n12:tax n12:Eastern%20European%20countries
n3:kodStatuVydavatele
SI - Slovinská republika
n3:kontrolniKodProRIV
[A1F4F9D756AD]
n3:nazevZdroje
Lex Localis – Journal of Local Self-Government
n3:obor
n9:AG
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n11:2014
n3:svazekPeriodika
12
n3:tvurceVysledku
Radvan, Michal
n3:wos
000343688000004
s:issn
1581-5374
s:numberOfPages
15
n15:doi
10.4335/12.4.813-827(2014)
n13:organizacniJednotka
14220