| Abstract [eng] |
SUMMARY The fundamental conceptions of the tax law are analyzed in the Master’s Thesis “Tax Law: the aspects of the common law theory“. The objective of the Master’s Thesis is to describe and analyze the legal norms, regulating public relations related to taxes, in their entirety using categories of the common law theory. The fundamental categories of the common law theory and legal norms, regulating public relations in the tax area, are researched in the Master’s Thesis. The work contains the analysis of the problematic issues of the tax law conception. It contains the analysis of the theoretical section of the tax law functioning by concentrating on the phenomenon itself, and the discussion of the main concepts and limits. There is no strong opinion on the topic, whether it is already time to discuss the tax law as an independent law branch as yet. The answer to this problem and other similar issues is sought in this Master’s Thesis from the perspective of the common law by researching and testing the legal norms, regulating public relations related to taxes, in their entirety using categories of the common law theory (legal norm, conception of law, structure of law, law resources, subject of legal regulation, method, etc.). The work contains the review of theoretical issues of legal regulation and law application, the analysis of normative legislative acts and the practice of courts, the research of the following normative legislative acts: the Constitution, the Civil Code of the Republic of Lithuania, the Law on Tax Administration of the Republic of Lithuania and other legislation, and the analysis of the practice of the Supreme Court of Lithuania. The review is completed by the evaluation, i.e. strengths and weaknesses of the authors’ opinions are highlighted and the personal opinion on the analyzed issues is submitted. The conclusion is reached that perception of the problematic issues of the law conception may bring a lot of benefits both in theoretical and practical activities, since the perception of the law by the particular judge may determine the judgment in a specific case. |
