Tax Law as an Independent Branch of Law in Central and Eastern European Countries
Posted: 28 Oct 2014
Date Written: March 9, 2013
Abstract
Tax law science has a longstanding tradition in the USA and Western Europe. In contrast, Central and Eastern European legal science has only recently admitted the independent existence of financial law. Financial law, however, is a very broad area of law. This fact will lead to a diversification of financial law. The main goal of this article is to confirm or refute the hypothesis that tax law is an independent branch of law in Central and Eastern European countries, specifically in the Czech Republic, Slovakia, Poland and Hungary. For that purpose the criteria for being considered an independent branch of law are analyzed, namely: separate and specific object of legal regulation, method of legal regulation, system and system coherence of legal norms, and social acceptance of the branch.
Keywords: tax; tax law; branch of law
JEL Classification: K34, E62, H20, H71
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