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1

LAND AND MORALITY IN A RURAL COMMUNITY: EMOTIVE LANGUAGE IN THE NARRATIVES OF THE PAST

100%
Bužeková T.
Muzeológia a kultúrne dedičstvo
|
2018
|
vol. 6
|
issue 1
127 – 144
EN
The paper presents the analysis of ethnographic research in a village in eastern Slovakia. The author ś aim is to consider the narratives of people from countryside who witnessed socialist period and to present their view of land which they cultivated. She explores two sources: people’s life stories; and a local chronicle which was written during the 1960s. She argues that (1) both kinds of narratives serve as cultural tools for members of a collective as they recount the past in certain context; (2) in this, expression of moral emotions indicates narrative conventions related to social norms. The author demonstrates that the semi-official context of the local chronicle demands expression of moral emotions in evaluation of the big-scale political events, but the chroniclers are rather cautious in assessment of local people’s behaviour. On the other side, in informal settings people summarize life periods using moral terms and freely express positive as well as negative attitudes toward other people and social conditions, to make sense of the past events in relation to the present time. Thus, the language of emotions indicates the specific narrative context as well as social rules. At the same time, emotional expressions should be read considering a narrator’s personality and social background; in this, the local historical and cultural setting is essential.
2

HISTORICAL DEVELOPMENT OF REAL PROPERTY TAX REGULATION IN THE TERRITORY OF SLOVAKIA IN THE PERIOD OF 1918–2005

86%
Vartašová A., Červená K.
Historický časopis (Historical Journal)
|
2023
|
vol. 71
|
issue 5
895 - 930
EN
The collapse of the Austro-Hungarian monarchy and the establishment of the independent Czechoslovak state (1918) meant not only a geopolitical change for the territory of Slovakia, but also caused economic changes, which were reflected in the subsequent gradual changes in the legislation in force in the territory of the newly established state. One of the areas that have so far been little explored in detail and comprehensively in a historical context is the area related to the application of real property tax legislation in the territory of Slovakia. In this study the authors deal with the historical legal development of real property taxation in the period 1918–2005 in the territory of Slovakia in the geopolitical and economic historical context. Using standard scientific methods and available historical sources, the aim of the authors was to identify approaches to the concept of real property taxation in particular historical periods with reflection on legislation then in force. The authors have identified that real property tax legislation in the territory of Slovakia has historically been gradually simplified (unification and elimination of multiplication of tax obligations), concluding that the fundamental changes in the legislation were triggered by a change in the concept of taxation, which was historically linked to the political economic system applied in a particular historical period.
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