Finanční právo včera, dnes a zítra

The financial relations and their legal regulations are rightly within the scope of a keen interest. It was so in the past also, and there is no doubt that even more attention will be shown in the coming years. The financial issues are very closely connected with practical life of the general public, entrepreneurs, and with the state or its individual bodies alike. The scope of these social relations is rather broad; therefore, it is difficult to find the common platform for all the cases where money is involved, either in cash or in its dematerialised form. In order to satisfy the particular interests of both the general and the highly specialised public in this work, the regulation of the financial relations covered by the financial law is itemized. This work begins with a brief outline of the financial law itself (including some data on its developments both as the scientific and pedagogical disciplines, and on its systemic structure); the concepts of the individual parts of the financial law, however, remain the main subject of this work. With their position in the past and at present, such terms as budget, tax, fee, customs fee, currency and the like, are a backbone of the financial law. Their geulation is closely connected with the internal structure of the financial law as a system. This work was intended for both the experts and the general public. To this end, some stylistic features of belles-letters are deliberately used.