Tax law is a field of Public Law. However, it displays a number of characteristics which lead us to classify it as an independent area of law. This independence resides in the fact that tax law contains many issues that are also incorporated in public and civil Law.
For example, the notions of transfer of property, leasing, donation, inheritance etc. are all notions of other areas of law that are relevant to taxation and tax laws. In general, tax law could be defined as «mandatory legislation» due to the nature of its provisions, which delimitate the tax power of the state and intend to impose and collect the citizens’ taxes. At the same time, tax law constitutes the institutional framework of combating tax evasion and offers legal guarantees for the law abiding exercise of power by the tax officials.