Publication details

Metoda regulace v daňovém právu

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Title in English Method of Regulation in Tax Law


Year of publication 2009
Type Article in Proceedings
Conference Dny práva – 2009 – Days of Law: the Conference Proceedings
MU Faculty or unit

Faculty of Law

Field Law sciences
Keywords Tax law; object of legal regulation; method of legal regulation
Description Specialization of legal science is evolving gradually and largely depending on the diversity of object knowledge. Every science defines its object knowledge during its development process and lasting debate on what is the object of the science, how is this object defined, where are its boundaries distinguishing it from an object of other legal sciences. Legal science is a living science that is constantly developing. In this context the discussion should be initiated in the Czech Republic whether there is a place for tax law science and whether tax law can be considered separate branch of legal science. The answer to this question can be found in the meeting of so-called branch-of-legal-science-creating criteria: a separate and specific object of legal regulation, systems and systemic coherence of legal norms, social acceptance, and the method of legal regulation, which is described in the following paper.
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