Prof. Juhan Vaabel (1899 – 1971) Akadeemik. Mit Zusammenfassung

Abstract

Academician, Dr. Jur. professor Juhan Vaabel was the first representative of Estonian intelligence to acquire the highest academic degree in financial law in the course of his studies and scientific work. Professor Juhan Vaabel was highly educated and able scientist and practitioner, whose life was influenced by extraordinary schisms in the development of the society: difficult wars and fatal choices. J. Vaabels educational process and becoming a scientist is noteworthy having lasted for about 20 years. Of these years he spent 10 acquiring primary and secondary education, having participated in Estonian Liberation War in 1919. He then continued his studies in Tartu University and finished the Faculty of Law in 1924 with a I grade diploma. The same year he was appointed a grantee to the Tartu University Chair of Financial Law. During 1926 – 1929 he continued as a Tartu University grantee in Prague and Paris. Due to foreign connections he became a correspondent member at the Fiscal Committee of the League of Nations. He accepted a job as teacher in Tartu University and at the same time became a counselor in the Ministry of Economics of Estonian Republic where he soon became the director of the Finance Department. In that office he made a name for himself as an outstanding specialist in finance. In 1932 The Tax Research Foundation of the USA elected him to be their member. In 1933 it was followed by his appointment as a correspondent member of the Institutio di Studi Legislativi of Rome. In 1934 J.Vaabel defended his doctor thesis “The Principal Problems of Estonian Tax Law” in Tartu University. His scientific work was noted for his ability to explain the essence of concepts, novelty of approach to scientific questions and knowledge of contemporary dogmas. Unfortunately J. Vaabels life was unfavorably affected by the political events in the 1930-s. Having participated in the Liberation War in 1919 he was connected to the movement of liberators. His name came up in the list of the liberator’s government as the Minister of Economics although he denied this role. In 1935 he was divested from the state office and from the job in Tartu University. Offended by J. Päts’s such decision he joined the “june communists” in the 1930-s, who appointed him the first deputy to Chancellor of the Exchequer and the President of Estonian Central Bank. He was also appointed a professor at the Chair of Finance and Credit Economics at Tartu University, Director of the Chair and Dean of the faculty where he worked for 24 years. In 1946 he became an academician at the Academy of Science of ESSR. He participated in the activities of Students Association „Union“ as a member of the board, deputy chairman and director of state law section. He was also the Chairman of State Saving Association and Chairman of Patent Appellation Committee. The heritage of J. Vaabel is his scientific work of finance law which is still current today.