Codification of financial law as an axiological value (on the example of the legislation of the Czech Republic)
Abstract
Continuing the theme of theoretical knowledge of financial law, the authors made an axiological emphasis on the problem of codification. Using the example of tax law through the prism of axiology, the phenomenon of codification in the financial law of the Czech Republic is considered.
Researchers distinguish the institution of protecting the rights of taxpayers as a value. The authors substantiate their hypotheses by the historical development of the theory and practice of modern codification of tax law.
Based on the analysis carried out, it is argued that the priority in the work on the codification of tax legislation is the codification of procedural rules of tax law. According to the authors, the codification of the rules governing tax procedures is the main guarantee of the rights of the taxpayer.