|Compilers:||Vladimír Babčák • Adrián Popovič • Jozef Sábo|
|Year of publication:||2019|
|Document type:||Proceedings of scientific works|
|Publication language:||slovenčina, angličtina|
|Number of pages:||376|
|Faculty:||Faculty of Law|
|Department:||Department of Financial Law, Tax Law and Economy|
|Note:||APVV 16-0160 „Daňové úniky a vyhýbanie sa daňovým povinnostiam (motivačné faktory, vznik a eliminácia)“ a VEGA č. 1/0846/17 „Implementácia iniciatív inštitúcií EÚ v oblasti priamych a nepriamych daní a ich rozpočtovo-právne dopady“.|
Within the project APVV-16-0160 "Tax evasion and tax avoidance (motivation factors , formation and elimination)" was organized conference called III. SLOVAK-CZECH DAYS OF TAX LAW " Positive and Negative Stimulation of the State in the Area of Taxation ". From this conference was prepared the eponymous output in the form of reviewed proceedings of scientific works.
In this publication is published the contributions from several prominent personalities of tax law science in Slovakia and the Czech Republic. lndividual contributions map tax legislation and also changes due to the development of tax legislation , especially under the influence of European Union law. Th ese changes are approached in the context of their specific economic impacts and their impact on status and legal relations in the business and social field . The main topics elaborated in the individual contributions are in particular: EU activities in relation to tax fraud and tax evasion, the impact of tax construction on the act of the addressees of tax law and tax policy of the state and its economic impacts. The publication presents one of the most actual topics in the current legal and economic environment.
Prof. h.c. prof. JUDr. Vladimír Babčák, CSc.