Publication details
Je berní právo samostatným odvětvím práva?
| Title in English | Is the tax law an independent branch of law? |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Dny práva - 2008 - Days of Law |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | tax law; tax; fee; branch-creating criteria |
| Description | The paper deals with the question of whether it is possible to consider tax law as a separate branch of law. Response is in four basic branch-creating criteria - the separate subject of regulation, the method of regulation, the systemic coherence and the social acceptance. |