Publication details
Prawo podatkowe jako niezależna gałąź prawa
| Title in English | Tax Law as an Independent Branch of Law |
|---|---|
| Authors | |
| Year of publication | 2014 |
| MU Faculty or unit | |
| Citation | |
| Description | The main goal of this article is to confirm or refute the hypothesis that tax law is an independent branch of law. 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. |
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