Informace o publikaci
Codification and systematization of tax law
| Autoři | |
|---|---|
| Rok publikování | 2016 |
| Druh | Článek ve sborníku |
| Konference | Law-making and law enforcement as a factor in the efficient development of contemporary economies |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Právní vědy |
| Klíčová slova | tax law; tax relations; tax code; codification and systematization; principles of codification |
| Popis | Tne scientific principles of codification, systematization of legislation, which were developed by legal theorists, including Russian scholars are not outdated and are essential to the modern practice of development and regulation of economic relations both in Russia and in Europe. Scientific-based approach to the regulation of the financial sector, and especially taxation. Therefore, scientific understanding is subject to the experience gained on the codification and systematization of financial legislation, gained both in Russia. |