IDEAS home Printed from https://ideas.repec.org/a/pmu/cjurid/v63y2015p116-125.html
   My bibliography  Save this article

Some Thougths About The Delimitation Of The Law Of Public Finances In The Light Of The Hungarian Legislation

Author

Listed:
  • Eva ERDOS

    (Associate Professor, Head of Department of Financial Law, Faculty of Law, University of Miskolc, HUNGARY.)

Abstract

This paper is a summary about the main parts of the Law of Public Finances. I examine how did change and develop the area of the Hungarian Law of Public Finances since the economic transition to nowadays, what is the content and definition of this branch of law, what are involved in it., and how could cange the areas of the law of public Finances. Before the economical transition in Hungary the most important area was the regulation of the Budget in the Law of Public Finances, so we can say it was “the budgetary fetishism”, but after the Transition this area of the law starts to grow, so it became “the renaissance of the tax law”. Examining the place of the financial law in the law system the following establishment can be laid down: the financial law became independent from the law of public administration. Its characteristics that it contains public law elements, namely, it is typical that in the financial relations the sub,- and super ordination of the parties turn up, the presence of the state, and imperative, cogent regulation are typical as well. Changed the areas of the law of public Finances, and grown the number of regulations in this territory, mainly the new financial institutions, as the Stock Exchange, or the law of state aids, and the field and special regulations, law sources of the European tax harmonisation, the not legally binding rules.

Suggested Citation

  • Eva ERDOS, 2015. "Some Thougths About The Delimitation Of The Law Of Public Finances In The Light Of The Hungarian Legislation," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 63, pages 116-125, December.
  • Handle: RePEc:pmu:cjurid:v:63:y:2015:p:116-125
    as

    Download full text from publisher

    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/curentul_juridic/rcj15/recjurid154_9F.pdf
    Download Restriction: no

    More about this item

    Keywords

    definition of financial law; fields of the law of public finances; development of Hungarian financial law; delimitation of branch of law; public law;

    JEL classification:

    • K23 - Law and Economics - - Regulation and Business Law - - - Regulated Industries and Administrative Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pmu:cjurid:v:63:y:2015:p:116-125. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bogdan Voaidas). General contact details of provider: http://edirc.repec.org/data/feuttro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.