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

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GOROSH, Yulia and 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. p. 281-289, 9 pp. ISBN 978-80-210-8516-9.
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Basic information
Original name On the goals of codification in the context of globalization tax law
Authors GOROSH, Yulia and Elena CHERNIKOVA.
Edition 1. vyd. Brno, The Financial Law towards Challenges of the XXI Century: (conference proceedings), p. 281-289, 9 pp. 2017.
Publisher Masarykova univerzita
Other information
Original language English
Type of outcome article in proceedings
Field of Study Legal sciences
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
WWW URL
Organization Právnická fakulta - Repository
ISBN 978-80-210-8516-9
UT WoS 000405243700021
Keywords in English Tax law; tax relations; systematization and codification; international corporations; large taxpayers; expert community; information search and retrieval technologies; system of permanent codification
Links MUNI/A/1280/2016.
Changed by Changed by: RNDr. Daniel Jakubík, učo 139797. Changed: 14. 9. 2017 00:54.
Abstract
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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26368 /1 Jakubík, D. 14. 9. 2017

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Radvan_Financial_challenges.pdf   File version 14. 9. 2017

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Radvan_Financial_challenges.pdf
Address within IS
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Address for the users outside IS
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Uploaded/Created
Thu 14. 9. 2017 00:54

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  • a concrete person Mgr. Lucie Vařechová, uco 106253
  • a concrete person RNDr. Daniel Jakubík, uco 139797
  • a concrete person Mgr. Jolana Surýnková, uco 220973
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