Tax law

The control law is the part of the delivery law , which relates to the control. All tax laws are counted as tax law in the narrower sense - in the broader sense, the laws on tax administration and financial jurisdiction are also included. Legal norms that deal with the distribution of tax revenue - in Germany these are parts of the Basic Law , the Decomposition Act and the Financial Equalization Act - are not included in tax law.

National tax law

See the following articles:

• Tax law (EU)
• Tax Law (Bulgaria)
• Tax Law (Germany)
• Tax law (Austria)
• Tax Law (Russia)
• Tax law (Switzerland)
• Tax Law (Slovakia)
• Tax Law (Ukraine)

literature

history

• John Tiley: Studies in the history of tax law . Hart Publishing, 2004, ISBN 978-1-84113-473-4 .

Comparative law

• Hugh J. Ault, Brian J. Arnold (Eds.): Comparative income taxation: a structural analysis . Kluwer Law International, 2004, ISBN 978-90-411-2290-2 .
• Victor Thuronyi: Comparative Tax Law . Kluwer Law International, 2003, ISBN 978-90-411-9923-2 .
• Victor Thuronyi: 65 Tax Law . In: Jan M. Smits (Ed.): Elgar encyclopedia of comparative law . Edward Elgar Publishing, Cheltenham / Northampton, MA 2006, p. 709-718 .