Aistė Medelienė
Mokestinių ginčų komisijos prie
Lietuvos Respublikos Vyriausybės narė
Vilniaus universiteto Teisės fakulteto
Viešosios teisės katedros docentė
socialinių mokslų daktarė
Saulėtekio al. 9, I rūmai, LT-10222 Vilnius
Tel. (+370 5) 2 36 61 75
El. paštas: a.medeliene@mgk.lt
Bronius Sudavičius
Vilniaus universiteto Teisės fakulteto
Viešosios teisės katedros docentas
socialinių mokslų daktaras
Saulėtekio al. 9, I rūmai, LT-10222 Vilnius
Tel. (+370 5) 2 36 61 75
El. paštas: bronius.sudavicius@tf.vu.lt
Summary
The article 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 scientific 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.
Finance law is estimated as the system of legal rules that regulates the relations within the field of state finance activities in the article. 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 are concentrated mostly with the problems of tax law while the other problems of finance law are within of scientific interests.