Tax Obligation as a Category of Tax Law
Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified fiscal and legal terms, the elimination of gaps and...
| Published in: | Societas et Iurisprudentia |
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| Format: | Article |
| Language: | Czech |
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Trnava University, Faculty of Law
2016-06-01
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| Online Access: | http://sei.iuridica.truni.sk/archive/2016/02/SEI-2016-02-Studies-Babin-Igor-Ivanovich.pdf |