Informace o publikaci
История кодификации налогового законодательства в Польской Республике и Российской Федерации (сравнительно-правовой анализ)
| Název česky | Historie kodifikace daňového práva v Polské republice a Ruské federaci (srovnávací právní analýza) |
|---|---|
| Autoři | |
| Rok publikování | 2022 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | ??????????? ????? |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Web nakladatele |
| Doi | http://dx.doi.org/10.25799/NI.2022.12.50.016 |
| Klíčová slova | codification of tax legislation; tax code; code of tax procedures; systematization of tax norms; systematization of tax legislation; codification of financial law |
| Popis | The article provides a comparative legal analysis of the codification of tax legislation in Poland and Russia through the prism of historical retrospective. The authors describe the main stages in the development of tax law, approaches and current trends that have developed in Poland and Russia in the course of the codification of tax law norms. The purpose of the authors is to use the example of these countries to show the existing similarities and differences in the issues of codification of tax legislation at various stages of its development, to understand the reasons for their occurrence and to try to evaluate the effectiveness of the approaches used to systematize the norms of tax law |