RELATION BETWEEN FINANCIAL LAW AND OTHER GRAN RIGHTS

Аутори

  • Radica Šipovac Assistant Professor on the Law Faculty, Business Academy, Novi Sad

Кључне речи:

Financial law, fiscal law, budget law, fiscal federalism, administrative law, constitutional and public international law

Сажетак

Financial law as a branch of law dealing with the investigation of legal norms that make the legal framework of a state. The aim of passing legislation is a very complex regulation of relations arising from the financial activities of political collectivity. From the financial rights as a broader notion of general-separated the two right fiscal and budget. Fiscal law for the subject of study includes part of the financial rights to apply the process of introduction, establishment and collection of public duties, while the budget law is a separate „state accounting“ discipline, the system of legal norms that regulate the management of state property, etc. Financial law is connected, and work closely with the administrative law, constitutional, international public and criminal law.

Референце

Popović Dejan, Nauka o porezima i poresko pravo, Institut za otvoreno društvo, 2007. godine.

Zakon o poreskom postupku i poreskoj administraciji ,,Službeni glasnik RS,, br. 80/02 i 20/09.

Zakon o opštem upravnom postupku

Zakon o izmenama i dopunama Zakona o budžetu Republike Srbije za 2009. godinu.

Direktive Evropske unije (I,II,III)

Ustav Republike Srbije

Memorandum o budžetu i ekonomskoj i fiskalnoj politici za 2008. i 2009. godinu.

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Објављено

2009-08-31

Bрој часописа

Секција

Original scientific work