CEVAP:

Tax law is concerned only with legal aspects of taxation, not with the its financial, economic or other aspects.

Tax law falls in the domain of public law i.e., the rules that determine and limit the activities and reciprocal interests of the political community and the members composing it as distinguished from relationships between individuals (the sphere of private law).

Tax law can be divided as general tax law and special tax law (national taxation system), also as material tax law and formal tax law, international tax law, tax procedural law, criminal tax law, etc.