Tax law

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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:


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 .