Finansų ir mokesčių teisė kaip mokslinio tyrimo objektas. Būklė ir perspektyvos

LTStraipsnyje analizuojama finansų teisė kaip sudedamoji Lietuvos teisinės sistemos dalis, savarankiška teisės šaka, apibrėžiamos jos galiojimo ribos, reguliavimo metodas, įvertinama vieta bendrojoje teisės sistemoje, atskleidžiama mokesčių teisės vieta visoje finansų teisės sistemoje. Finansų teisė straipsnyje nagrinėjama ir vertinama kaip mokslinio tyrimo objektas. Todėl straipsnyje yra analizuojama mokslinių tyrimų finansų ir mokesčių teisės srityje būklė ir pasiekimai Vilniaus universiteto Teisės fakultete, tolesnės šios teisės mokslo srities vystymosi galimybės. [Iš leidinio]Reikšminiai žodžiai: Lietuvos teisinė sistema; Finansų teisė; Mokesčių teisė; Vilniaus universitetas (VU; Vilnius University); Legal system of Lithuania; Finance law; Tax law; Faculty of law of Vilnius university.

ENIt deals with the problem of finance law as a constituent part of the legal system of Lithuania, with it‘s status as a separate field of legal regulation as an original branch of law. The limits of validity of finance law, it‘s legal method and the place of finance law in the system of national law and the status of tax law is analysed in the article. Particular attention is given to the problem of research in the field of finance and tax law in the Faculkty of law of Vilnius university. The establishment of finance law as the original field of legal regulation and original branch of national law in Lithuania started at once after the declaration of the independence of the Republic of Lithuania, – corresponding statutes were promulgated in the Temporarily Constitution and Constitution of Lithuania, that can be estimated as constitutional basis for establishment of finance law. The authors emphasize, that finance law is connected expeciely with regulation in field of public finance and with the activities of bodies of public sector, therefore it is distinguishes from administrative or civil law thats takes part in regulating finances, too. The status of tax law in the system of law is analysed in the article too. It is stated that tax law, while having it‘s own subject of regulation, sources, etc., is still remaining to be the structural part of finance law. The particular attention is given to the problem of scientific researches in fiel of finance (tax) law in the Faculty of law of Vilnius University. It is estimated that activities in this field of scientific researches begined only in XXI century when the first doctoral thesis on finance law were maintained. It is affirmed in the article that scientific researches at present that scientific researches at present are concentrated mostly with the problems of tax law while the other problems of finance law are within of scientific interest. [From the publication]