Financial Law is the legal discipline that regulates the state's financial activity, from a legal point of view; Tax Law, whose essential element is the norm, is the set of norms that regulate taxation. Financial law seeks out the rules scattered throughout the legal system and also systematises them, disciplining financial activity (collecting, administering and spending money) with a view to the common good. Furthermore, the primary purpose of the state entity is to serve the common good of its people.
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