Pojetí finančního práva v České republice
The Conception of Financial Law in the Czech Republic
Author(s): Milan Bakeš, Radim Boháč, Marie Karfíková, Petr KotábSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: financial law; financial science; reform; policy; rule; finance; tax law; public law; currency; public budgets
Summary/Abstract: This article is focused on the conception of financial law in the Czech Republic. Financial law as an independent branch of law is the part of legal system in the Czech Republic. Financial law can be defined as the set of legal rules which governed financial relationships (finance) and rights, obligations and relating facts. There is a discussion if tax law is an independent branch of legal system or a part of financial law. If we are not ready to revise the criteria for determination the branches of legal system namely the definition of object and content of legal financial relationships, we must deduct that tax law (the set of legal taxation relationships) is a part of financial law, because all legal taxation rules are simultaneously legal financial rules.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 56/2010
- Issue No: 4
- Page Range: 7-15
- Page Count: 9
- Language: Czech