Postavení daňového práva v systému práva

The author in her paper describes the problems of taxation law. Particularly she describes the definition of taxation law and its position within the legal system of the Czech Republic. In this context, the paper defines the concept of tax, allowance, and customs duty, characterizes the taxation law relation and its appurtenances. Further the paper concerns with the taxation law system and tax reform of 1992, where the complex legal modification in the field of taxation both material and procedural law came into the legal force at January 1, 1993. In the preface author made a subdivision of special part of financial law and responded also on current part of financial law concerning the legal regulation of financial market. In the part of paper dealing with legal system and taxation law the author describes relationships between public international law and national law. References are made on peculiarities of generation of EEC law and later EU law. European law is characterized as pronounced instrument for unification of law and/or some legal lines in Europe. Another subdivision of law results from general criteria, e.g. public and private law, material and procedural law, etc. The conventional structuring of material law according to the respective criteria is described as well. The author in her paper esteems the present situation in financial law where, considering the importance of the relation between the government and private subjects not subordinated to the government and/or government authorities, it must be regarded as an important, and perhaps most important tool for enforcement of tax policy through tax regulations, respecting the constitutional order, through taxation laws, both legal regulations and nowadays an independent procedural regulation respectively.