Implementácia iniciatív EÚ v oblasti spotrebných daní a ich rozpočtovo-právne dopady

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Karin Cakoci et al.

The authors in the monograph focused on describing the genesis and current state of the legal regulation of consumption taxes in the Slovak Republic in interaction with the harmonization process, as well as identifying the mutual dependence of the legal regulation and revenues from consumption taxation on the effect on the state budget of the Slovak Republic.

Given the importance and justification of the researched issue, particularly in relation to the future functioning of the European Union, as well as the impact on the performance of the economies of individual member states, with an emphasis on the development and quality functioning of the single internal market, the authors, through the publication of the monograph, attempt to provoke a broader professional discussion about their own summarized presented results, which were obtained during the entire period of solving the scientific project, concerning current trends as well as perspectives in the field of EU tax policy and its influence on domestic tax legislation in the Slovak Republic in the area of consumption taxes in interaction with budgetary impacts.

The overall goal of the monograph is to present existing and own acquired knowledge related to the issue of consumption taxes in Slovakia, with an emphasis on the development of EU initiatives in this area, as well as a critical evaluation of their impact on the state budget of the Slovak Republic, and presenting possible future developments.

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Quantity

978-80-8152-811-8

Data sheet

Method of publication:
E-book (pdf)
Authors:
Karin Cakoci - Karolína Červená - František Bonk - Adrián Popovič - Anna Vartašová - Monika Stojáková
Document type:
Monograph
Number of pages:
97
Available from:
19.12.2019
Year of publication:
2019
Edition:
1st edition
Publication language:
Slovak
Faculty:
Faculty of Law
Note:
VEGA č. 1/0846/17 Implementácia iniciatív inštitúcií EÚ v oblasti priamych a nepriamych daní a ich rozpočtovo-právne dopady
DOI:
https://doi.org/10.33542/IEU2019-811-8
- Free for download

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