Daňové právo a príprava daňovej reformy v Slovenskej republike

In this article, the author deals with two mutually binded problem areas – the position of tax law in the legal system of the Slovak republic and the expected Slovak tax reform. Tax law is considered by the author to be a new, recently born branch of law that separated itself from the scope of financial law. Tax law has its own subject of legal regulation, it governs a specific group of legal relationships, and it builds up a specific system of legal rules, which has a specific nature. In the part dedicated to the tax reform, the author deals in particular with the prepared changes in the area of taxes in Slovakia, most of which are expected to become valid from the year 2004.