E-book

Gabriel Eštok - Gabriela Szabariová - Matúš Béreš (eds.)

Presented publication is an outcome from the scientific conference for students and young scientists that took place on 12th and 13th May 2016 at the Department of Political science, Faculty of Arts, Pavol Jozef Šafárik University in Košice. The main aim of the presented is to bring up outcomes of research of young scientists and students from Slovakia, as well as from abroad. Many of the presented papers have become integral part of qualification theses of their authors.

This conference proceedings contains 22 papers in Slovak, Czech and English language thematically creating four different parts.

Papers regarding international relations or issues exceeding a level of state power are dealing with issues of globalization, counterculture, international terrorism, extremism and a role of the EU in the Arctic. Papers dealing with the situation in the Slovak republic and abroad cover reform of security in Slovakia and in Romania, issue of dealing with totalitarian history of the states of the Visegrad group as well as development of funding of education system in Slovakia since 1919. In case of authors focusing on the socio-political situation in Slovakia we can find papers analyzing role of a reeve in city of Košice, first great political conflict during a rule of Vladimír Mečiar in Slovakia, role of Roma population in political environment in Slovakia, but also those concerning local activist or action groups and examining attitude of nursing care students towards euthanasia. The conference proceedings contents also four papers regarding theoretical or philosophical issues.

Their authors focused on topic of social state, social equality, democratic theories and transformation of human nature in “post-human” era.

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E-book

Adrián Popovič a kol.

The possibility of solving the grant project VVGS-2016-284 has provided a unique opportunity for members of the author´s team in the interdisciplinary composition to examine the issue not only from a tax-law point of view, but also from a political point of view. In the presented monograph, the authors focused on the characterization of different aspects of the EU in order to allow the reader correctly understand its position in relation to the outside world and to its inward relations within its Member States in the context of the creation and implementation of the EU tax policy.

Particular attention is paid to the definition of the relationship between national tax legislation and EU law, the impact of the EU's tax policy on the national laws of its Member States, with reference to the identification of the harmonized areas with the approximation of their current stage of development and the final objective. This definition can be seen as a prerequisite for a correct and comprehensive understanding of the application and implementation of EU institutions' initiatives to prevent tax evasion and tax fraud and their implementation into the national legal order of the Slovak Republic. In the last part of the monograph, the authors focused on defining individual EU initiatives to combat tax evasion and tax fraud as a means of implementing its tax policy, in the area of ​​indirect taxation, in particular in the field of value added tax and in the field of direct taxation, especially with regard to corporate taxation, and to evaluate their projection into the national tax legislation of the Slovak Republic. At the same time, in these chapters, they assessed the real impact and effect of the measures admitted on the basis of the initiatives in practice.

The presented work is intended for a university student studying in the field of Tax Law and European Law, as well as the broader legal and economic community. However, in view of the scope and recency of the subject under consideration, the authors believe that the publication will find its application not only in the theoretical field but also in the practical field.

 JUDr. Adrián Popovič

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