Informace o publikaci
On the goals of codification in the context of globalization tax law
| Autoři | |
|---|---|
| Rok publikování | 2017 |
| Druh | Článek ve sborníku |
| Konference | The Financial Law towards Challenges of the XXI Century: (conference proceedings) |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Fakultní open access |
| Doi | http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017 |
| Obor | Právní vědy |
| Klíčová slova | Tax law; tax relations; systematization and codification; international corporations; large taxpayers; expert community; information search and retrieval technologies; system of permanent codification |
| Přiložené soubory | |
| Popis | The article considers the paths and problems of development of codification and systematization of tax law in the context of globalization and suggests some alternative solutions. Highlighting the issue of ‘inflation’ of legal acts as the root cause of difficulties in law enforcement, the author suggests a concept of permanent codification, the structural basis of which is the expert community working as a distributed network and using legal information databases, information search and retrieval and other computer technologies. Using artificial intelligence the expert community can systematize legal acts on the basis of legal information databases, providing a systematic approach to codification. The goal of the article is to show that the system of permanent codification can provide an adequate legal framework for the social relations in the sphere of taxation, based on the availability of prompt information and legal support, as well as facilitate law enforcement at all levels. |
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