Slovenčina
V.SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA
E-book
Miroslav Štrkolec - Filip Baláži - Natália Priateľová - Anna Vartašová
Tax Law and New Phenomena in the Economy. This collection of scientific papers presents contributions from the international scientific conference “V. SLOVAK-CZECH DAYS OF TAX LAW: Tax Law and New Phenomena in the Economy,” which took place on June 5 and 6, 2023, at the Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Scientific and Grant Agency within the project APVV-19-0124 “Tax Law and New Phenomena in the Economy (digital services, shared economy, virtual currencies).”
The individual contributions focus on addressing current issues of tax law in the context of new phenomena in the economy. The authors in their contributions mainly deal with digitalization and the resulting challenges for tax law, especially specific problems related to crypto-assets, digital tax, and technologies, as well as the shared economy and its tax impacts.
Attention is also given to selected extraordinary measures adopted in the financial sector in response to the COVID-19 pandemic and application problems that have arisen or may arise in their implementation in practice.
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