Marek Kalinowski
Otto Mayer's views on Tax Law and Tax Relations
Summary
The studying of the foundations of modern public finance literature has an important cognitive value. It allows us a better understanding of the modern theory of financial law. One author, whose ideas deserve a closer look is Otto Mayer, one of the first researchers of the public finances from the legal perspective.
The subject of this article are O. Mayer's views on tax law and tax relations. In its opening paragraphs, the article focuses on O. Mayer's views on the principle of statutory levying of taxes and on the requirements relating to the content of tax laws. In its final paragraphs, the author analyses Otto Mayer's views on tax relations, perceived by him as based on the relationship of power, and not as a legal (contractual) relationship between parties.
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