Poznámky k vzťahu daňového, finančného a správneho práva

In his article, the author deals with the relationship between tax, financial and administrative law. He states that, in the historical context, financial law has formed in the field of administrative law. He stresses out the symbiosis between these two branches of law. According to the author, the scope of legal regulation, expressing the relationship between tax law, financial law and administrative law, is determined expecially by two major areas: athe organization of the financial administration or tax administration, as well as the resulting legal status and competence of the bodies of public administration, which are financial, or tax bodies at the same time, bthe legal regulation of legal procedure at the financial or tax bodies. In the following text, the author analyses the legal solutions of both basic areas of relationships between tax law, financial law and administrative law in detail.