Reference:
Zorile Dorina Valentinovna.
The development of general Tax Law
in Germany of 1920–1970’s
// Financial Law and Management. – 2014. – ¹ 2.
– P. 86-96.
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Abstract: The author of this article analyzes the transformations of the Tax Law’s general section
provisions which were established in the German Tax Code of 1919 and further developed in the
1977’s Act, as well as their relevance to German constitution. Rethinking of conceptual approaches to taxation, the evolution of tax Law definitions, tax and appeals procedures, violations Law, is
performed from the legal history perspective. The author chooses the diachronic aspect of the comparative
Law method (researching the evolution of Law), in combination with the historical analysis
method of social and economic conditions for tax law development. The formal legal method is also
used, as necessary for researching high-quality legal technique normative acts, such as the ones being
studied. The author follows the thread of a continuous succession of German tax Law’s general provisions
which are supported by a flexible approach to its improvement, in the environment of various
economic factors that lead to rethinking of the role of tax law in regulating social relations in 1960s.
The changes to administrative and criminal Law also served as triggers for this process, along with
the increase of volume and complexity of tax legislation at large. The author proposes a thesis that
affirmation of public Law foundations, as reflected in the 1970’s general tax Law provisions, was
the result of a much broader process of solidifying the role of the state in regulating social relations.
Keywords: conceptual approaches, taxation, tax procedure, appeals, fiscal bodies, tax offenses, German Law, court practice, Federal Constitutional Court, normativism.
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