NUK - logo
Narodna in univerzitetna knjižnica, Ljubljana (NUK)
Naročanje gradiva za izposojo na dom
Naročanje gradiva za izposojo v čitalnice
Naročanje kopij člankov
Urnik dostave gradiva z oznako DS v signaturi
  • Tax law as an independent branch of law in Central and Eastern European countries
    Radvan, Michal
    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.
    Vir: Lex localis : revija za lokalno samoupravo = journal of local self-government. - ISSN 1581-5374 (Vol. 12, no. 4, Oct. 2014, str. 813-827)
    Vrsta gradiva - članek, sestavni del ; neleposlovje za odrasle
    Leto - 2014
    Jezik - angleški
    COBISS.SI-ID - 4769579
    DOI

Vnos na polico