On the goals of codification in the context of globalization
tax law

ENPřihlásit se Přihlásit se (EduID)

On the goals of codification in the context of globalization tax law

Přehled o publikaci

D 2017

On the goals of codification in the context of globalization tax law

GOROSH, Yulia a Elena CHERNIKOVA

Základní údaje

Originální název

On the goals of codification in the context of globalization tax law

Autoři

GOROSH, Yulia (643 Rusko, garant, domácí) a Elena CHERNIKOVA (643 Rusko)

Vydání

1. vyd. Brno, The Financial Law towards Challenges of the XXI Century: (conference proceedings), od s. 281-288, 8 s. 2017

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

Právní vědy

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Odkazy

URL

Kód RIV

RIV/00216224:14220/17:00096646

Organizace

Právnická fakulta – Masarykova univerzita – Repozitář

ISBN

978-80-210-8516-9

UT WoS

000405243700021

Klíčová slova anglicky

Tax law; tax relations; systematization and codification; international corporations; large taxpayers; expert community; information search and retrieval technologies; system of permanent codification

Návaznosti

MUNI/A/1280/2016, interní kód Repo.

Změněno: 4. 9. 2020 03:47, RNDr. Daniel Jakubík

Anotace

V originále

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.

Přiložené soubory

http://is.muni.cz/repo/1380228/Radvan_Financial_challenges.pdf Verze souboru

https://is.muni.cz/publication/1380228/Radvan_Financial_challenges.pdf Verze souboru

Citovat

GOROSH, Yulia a Elena CHERNIKOVA. On the goals of codification in the context of globalization tax law. In The Financial Law towards Challenges of the XXI Century: (conference proceedings). 1. vyd. Brno: Masarykova univerzita, 2017, s. 281-288. ISBN 978-80-210-8516-9.

@inproceedings{26368,
   author = {Gorosh, Yulia and Chernikova, Elena},
   address = {Brno},
   booktitle = {The Financial Law towards Challenges of the XXI Century: (conference proceedings)},
   edition = {1},
   keywords = {Tax law; tax relations; systematization and codification; international corporations; large taxpayers; expert community; information search and retrieval technologies; system of permanent codification},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-8516-9},
   pages = {281-288},
   publisher = {Masarykova univerzita},
   title = {On the goals of codification in the context of globalization tax law},
   url = {https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf},
   year = {2017}
}

TY  - CONF
ID  - 26368
AU  - Gorosh, Yulia - Chernikova, Elena
PY  - 2017
TI  - On the goals of codification in the context of globalization tax law
PB  - Masarykova univerzita
CY  - Brno
SN  - 9788021085169
KW  - Tax law
KW  - tax relations
KW  - systematization and codification
KW  - international corporations
KW  - large taxpayers
KW  - expert community
KW  - information search and retrieval technologies
KW  - system of permanent codification
UR  - https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf
N2  - 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.
ER  -

GOROSH, Yulia a Elena CHERNIKOVA. On the goals of codification in the context of globalization tax law. In \textit{The Financial Law towards Challenges of the XXI Century: (conference proceedings)}. 1. vyd. Brno: Masarykova univerzita, 2017, s.~281-288. ISBN~978-80-210-8516-9.