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Public Finance, Taxation and Financial Regulation in Times of Multi-Crisis

Public Finance, Taxation and Financial...

E-book

E-book

Miroslav Štrkolec   Anna Vartašová Tímea Jančiová

This proceedings of scientific papers presents papers from the international scientific conference of the same name, which took place from 24 to 26 September 2025 at the UPJŠ in Košice and was supported by the projects APVV-23-0158 "Reform of the Customs Union in the Era of Electronic Commerce in the Slovak Republic" and VEGA 1/0698/25 "Development Fee as a Tool for the Development of Municipalities and Cities in the Slovak Republic". Individual papers are aimed at addressing current issues of tax law, budgetary law and financial market law in the context of the challenges of the ongoing multi-crisis (starting with the COVID-19 pandemic, the war in Ukraine, the extreme increase in energy and other supplies costs or inflation, and the subsequent need for consolidation of public finances). The papers are divided into two parts, where in the first part, indivídua! authors focus on national reports - a comprehensive assessment of the impacts of the aforementioned multi-crisis in individual V4 countries - in the areas of taxes, budgets and financial markets, and in the second part, individua! Authors focus on more specific issues in the aforementioned three thematic areas.

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IV. SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA

IV. SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA

E-book

E-book

Miroslav ŠtrkolecAnna VartašováMonika Stojáková  - Soňa Simić

Taxation of Virtual Currency and Digital Services - COVID-19 and other Current Challenges for Tax Law

Reviewed proceedings of scientific papers

This Proceedings presents papers from international scientific conference IV SLOVAK-CZECH DAYS OF TAX LAW on the topic: "Taxation of Virtual Currencies and Digital Services - COVID-19 and other Current Challenges for Tax Law" held on 16th - 18th June 2021 in Košice, Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Slovak Research and Development Agency under the grant No. APVV-19-0124 “Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies)”.

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