Some methodological dilemmas in comparative tax law

Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The examination of the methods appropriate for the com...

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Autores principales:	Popović Dejan, Ilić-Popov Gordana
Formato:	article
Lenguaje:	EN
Publicado:	University of Belgrade, Faculty of Law, Belgrade, Serbia 2021
Materias:	comparative tax law functionalism cultural differences approach methodology of comparative tax law legal transplants in taxation Law K
Acceso en línea:	https://doaj.org/article/ffa15277766346a6be635be50950c93b
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id	oai:doaj.org-article:ffa15277766346a6be635be50950c93b
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spelling	oai:doaj.org-article:ffa15277766346a6be635be50950c93b2021-12-05T18:01:14ZSome methodological dilemmas in comparative tax law0003-25652406-269310.51204/Anali_PFBU_21301Ahttps://doaj.org/article/ffa15277766346a6be635be50950c93b2021-01-01T00:00:00Zhttps://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2021/0003-25652103471P.pdfhttps://doaj.org/toc/0003-2565https://doaj.org/toc/2406-2693Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The examination of the methods appropriate for the comparative tax law was especially neglected. Assuming that method in comparative law can be identified by techniques of comparisons, the authors considered dilemma whether the starting point for comparisons is praesumptio similitudinis or presumption of difference. Stemming from diversities of these assumptions, two methodological approaches in the comparative (tax) law have developed - functionalism (based on presumption of similarities) and cultural differences approach, from which critical approach subsequently emerged. Having analysed advantages and disadvantages of both approaches, the authors elaborated the basics of "cultural functionalism", based on the inclusion of cultural context into the research of the ways how tax laws subject to comparison solve the given problems.Popović DejanIlić-Popov GordanaUniversity of Belgrade, Faculty of Law, Belgrade, Serbiaarticlecomparative tax lawfunctionalismcultural differences approachmethodology of comparative tax lawlegal transplants in taxationLawKENAnali Pravnog Fakulteta u Beogradu, Vol 69, Iss 3, Pp 471-511 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	comparative tax law functionalism cultural differences approach methodology of comparative tax law legal transplants in taxation Law K
spellingShingle	comparative tax law functionalism cultural differences approach methodology of comparative tax law legal transplants in taxation Law K Popović Dejan Ilić-Popov Gordana Some methodological dilemmas in comparative tax law
description	Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The examination of the methods appropriate for the comparative tax law was especially neglected. Assuming that method in comparative law can be identified by techniques of comparisons, the authors considered dilemma whether the starting point for comparisons is praesumptio similitudinis or presumption of difference. Stemming from diversities of these assumptions, two methodological approaches in the comparative (tax) law have developed - functionalism (based on presumption of similarities) and cultural differences approach, from which critical approach subsequently emerged. Having analysed advantages and disadvantages of both approaches, the authors elaborated the basics of "cultural functionalism", based on the inclusion of cultural context into the research of the ways how tax laws subject to comparison solve the given problems.
format	article
author	Popović Dejan Ilić-Popov Gordana
author_facet	Popović Dejan Ilić-Popov Gordana
author_sort	Popović Dejan
title	Some methodological dilemmas in comparative tax law
title_short	Some methodological dilemmas in comparative tax law
title_full	Some methodological dilemmas in comparative tax law
title_fullStr	Some methodological dilemmas in comparative tax law
title_full_unstemmed	Some methodological dilemmas in comparative tax law
title_sort	some methodological dilemmas in comparative tax law
publisher	University of Belgrade, Faculty of Law, Belgrade, Serbia
publishDate	2021
url	https://doaj.org/article/ffa15277766346a6be635be50950c93b
work_keys_str_mv	AT popovicdejan somemethodologicaldilemmasincomparativetaxlaw AT ilicpopovgordana somemethodologicaldilemmasincomparativetaxlaw
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Some methodological dilemmas in comparative tax law

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