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1
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Current System of Funding of Local Self-Government in Slovakia and its Challenge

100%
Románová A., Červená K.
Financial Law Review
|
2017
|
vol. 2
|
issue 4
45-56
EN
This contribution provides for the picture of revenue sources of municipalities as the basis of local self-government in Slovak Republic with respect to the state of the art and recent changes in legislation relevant thereto, as well as pending proposals for future changes towards increasing the financial independence of local self-government. Authors will analyse the above mentioned issues in order to evaluate the overall situation and confirm or disprove the hypothesis that current own revenue resources of local self-government are insufficient and systematic changes need to be made. Especially the methods of analysis, synthesis, comparison and historical methods will be applied.
2
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Content available

Current System of Funding of Local Self-Government in Slovakia and its Challenge

100%
Románová A., Červená K.
Financial Law Review
|
2017
|
issue 2(4)
45-56
EN
This contribution provides for the picture of revenue sources of municipalities as the basis of local self-government in Slovak Republic with respect to the state of the art and recent changes in legislation relevant thereto, as well as pending proposals for future changes towards increasing the financial independence of local self-government. Authors will analyse the above mentioned issues in order to evaluate the overall situation and confirm or disprove the hypothesis that current own revenue resources of local self-government are insufficient and systematic changes need to be made. Especially the methods of analysis, synthesis, comparison and historical methods will be applied.
3
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The development of real property tax - the case of city of Košice

100%
Vartašová A., Červená K.
Financial Law Review
|
2020
|
issue 20(4)
82-104
PL
The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the local level (the City of Košice). The scientific goal of the paper is to assess the development in the total revenue, tax revenue and revenue from real property taxation in component-wise structure (revenue from the taxation of land, buildings and flats and non-residential premises) within the period from 2005 to 2019, as well as the search for causal relations between legislation and reported revenue. Within the first stage of targeted research; the authors applied standard scientific methods and procedures, namely the study and analysis of legislation (selected laws and generally binding regulations), the database of available and requested numerical data and information, which were provided by the selected subject of local self-government - the City of Košice; in the second stage of targeted research the authors created through abstraction, comparison, induction and deduction their own results and conclusions, which are presented in this paper in textual and graphical forms.
4
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Content available

Sharing Economy in the Slovak Republic (Selected Aspects)

100%
Červená K., Sabayová M.
Financial Law Review
|
2021
|
vol. 24
|
issue 4
163-176
EN
The emergence of the current forms of functioning of the economy has been conditioned mainly by factors such as technical, technological and informational innovations, but also by a change in the perception of values in society (e.g. attitudes towards the environment). One of the new (current) economic forms already implemented is the sharing/collaborative economy. The paper aims at identifying the meaning of the content of the term sharing/collaborative economy as well as the positives and negatives of the sharing/collaborative economy model in the current hyper-competitive globalisation environment (e.g. risks for standard economic sectors such as transport, accommodation and food services). The paper also includes a partial prediction of the impact of the COVID-19 pandemic on the functioning of the sharing/collaborative economy.
5
Publication available in full text mode
Content available

The development of real property tax - the case of city of Košice

100%
Vartašová A., Červená K.
Financial Law Review
|
2020
|
vol. 20
|
issue 4
82-104
EN
The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the local level (the City of Košice). The scientific goal of the paper is to assess the development in the total revenue, tax revenue and revenue from real property taxation in component-wise structure (revenue from the taxation of land, buildings and flats and non-residential premises) within the period from 2005 to 2019, as well as the search for causal relations between legislation and reported revenue. Within the first stage of targeted research; the authors applied standard scientific methods and procedures, namely the study and analysis of legislation (selected laws and generally binding regulations), the database of available and requested numerical data and information, which were provided by the selected subject of local self-government - the City of Košice; in the second stage of targeted research the authors created through abstraction, comparison, induction and deduction their own results and conclusions, which are presented in this paper in textual and graphical forms.
6
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Money and currency within the context of social development in the territory of Slovakia

100%
Červená K., Vartašová A.
Polityka i Społeczeństwo
|
2021
|
vol. 19
|
issue 2
34-53
PL
Termin „pieniądz” oznacza obecnie różne modyfikacje formy pieniędzy, które historycznie przeszły własny proces rozwoju. Opierając się na zastosowaniu metod analitycznych, historycznych i porównawczych, celem artykułu jest identyfikacja istotnych aspektów rozwojowych instytucji pieniędzy (treść pojęcia, funkcje, role, formy, interakcje, pojęcia prawne) w kontekście ich pro futuro efektów w systemie gospodarczym, ze szczególnym uwzględnieniem Słowacji. Autorzy badali i analizowali informacje ze źródeł krajowych i zagranicznych, które koncentrowały się na historycznym rozwoju form pieniędzy i walut, zwłaszcza na Słowacji, i zwracają uwagę, że dzisiejsze pieniądze tracą swoje podstawowe historyczne cechy ekonomiczne, a także pytają, czy są to raczej inne wymiary pieniędzy (psychologiczne, polityczne, technologiczne i inne), które dziś dominują.
EN
The term money currently refers to various modifications of the money forms, which historically have undergone their process of development. Applying the analytical, comparative, and historical method, the present article aims to identify the essential developmental aspects of the institution of money (term's content, functions, role, appearance/ forms, interactions, legal aspects) in the context of their operation in the economic system with a pro futuro view focusing on the territory of Slovakia. The authors studied and analysed information from domestic and foreign sources, paying particular attention to the historical development of the form of money and currency formation predominantly in Slovakia. The authors conclude that today's money has lost its historical fundamental economic properties and raise the question whether it is only its other dimensions (psychological, political, technological, and others) that have prevailed.
7
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Real Property Tax in the Countries of Visegrad Group – Comparative View

100%
Vartašová A., Červená K.
Studia Iuridica Lublinensia
|
2022
|
vol. 31
|
issue 1
191-211
PL
Podatek od nieruchomości należy do tradycyjnych podatków, często jest podatkiem lokalnym. Taka sytuacja występuje w państwach V4 (Słowacja, Czechy, Węgry, Polska), przy czym znaczenie budżetowe dochodów z tego podatku jest różne w tych państwach, co pociąga za sobą różnice w podejściu do jego regulacji. W niniejszym artykule autorki najpierw w sposób pogłębiony dokonały analizy znaczenia budżetowego tego podatku w poszczególnych państwach grupy V4 pod względem wybranych kryteriów (stosunek do PKB, inne podatki lokalne, przychody podatkowe i całkowite samorządu). Następnie analizie poddano obowiązujące w tych państwach przepisy regulujące ten podatek, w kontekście ich obecnego i potencjalnego wpływu na uzyskiwane dochody podatkowe. Dane wskazują, że całość dochodów z tego podatku w porównaniu z dochodami samorządu ogółem nie stanowi istotnej wartości, ale z punktu widzenia budżetów gminnych badania nad potencjałem podatkowym są uzasadnione, gdyż jest to najważniejszy podatek lokalny w trzech państwach Grupy Wyszehradzkiej. Stwierdzono, że znaczenie budżetowe podatku od nieruchomości różni się w poszczególnych państwach V4 oraz że największe jest w Polsce. Na podstawie analizy ustawodawstwa zidentyfikowane zostały różnice pomiędzy państwami członkowskimi grupy V4; co ciekawe, największy potencjał do poprawy prawa istnieje w państwach o najniższych dochodach podatkowych. Wyniki badań mogą stanowić podstawę do dalszych badań nad potencjałem podatkowym oraz praktyką stosowania prawa w państwach V4 (oprócz zmian legislacyjnych pro futuro, również bardziej efektywny pobór podatku i bardziej obiektywne opodatkowanie nieruchomości).
EN
Real property tax belongs to traditional taxes, often imposed as a local tax. The same applies to V4 countries (Slovakia, Czech Republic, Hungary, Poland), however, the budgetary significance of its revenues differs across these states and so does their approach to its regulation. In this research article, the authors deeper analyse the budgetary significance of the tax in particular V4 states in terms of selected criteria (ratio to GDP, other local taxes, tax and total revenues of local government), and then the legal regulation of the tax applied in these states in the context of its current and potential impact on acquired tax revenues. The data shows that the overall revenues of the tax in comparison with the total revenues of local government do not represent a significant value, however, from the viewpoint of municipal budgets, research on the tax potential is justified as it is the most important local tax in three of the states. We found that the budgetary significance of real property tax differs among the V4 countries with the highest importance in Poland. Based on the legislation analysis, we identified differences among V4 members, with the greatest potential for legislative improvements in the countries with lower tax revenues. The results of the research may create the basis for further research of the tax potential in V4 countries as well as for application practice (besides pro futuro legislative changes, more efficient tax collection and more objective real estate taxation).
8
Publication available in full text mode
Content available

Challenges of Digital Economy

100%
Sabayová M., Červená K.
Financial Law Review
|
2023
|
vol. 31
|
issue 3
71-85
EN
In the paper, the authors focus on selected aspects (concept and interference) of the currently dynamically developing economic model called digital economy, with the aim of defining the content of the digital economy using the comparison, analysis, deduction and induction of existing definitions and characteristics of the concept of digital economy and the available data and information on the current state of the digital economy in the EU, as well as outlining the regulatory problems associated with it, with a vision of their possible solution.
9
Publication available in full text mode
Content available

Sharing Economy in the Slovak Republic (Selected Aspects)

100%
Červená K., Sabayová M.
Financial Law Review
|
2021
|
vol. 24
|
issue 4
163-176
EN
The emergence of the current forms of functioning of the economy has been conditioned mainly by factors such as technical, technological and informational innovations, but also by a change in the perception of values in society (e.g. attitudes towards the environment). One of the new (current) economic forms already implemented is the sharing/collaborative economy. The paper aims at identifying the meaning of the content of the term sharing/collaborative economy as well as the positives and negatives of the sharing/collaborative economy model in the current hyper-competitive globalisation environment (e.g. risks for standard economic sectors such as transport, accommodation and food services). The paper also includes a partial prediction of the impact of the COVID-19 pandemic on the functioning of the sharing/collaborative economy.
10
Publication available in full text mode
Content available

The development of real property tax - the case of city of Košice

100%
Vartašová A., Červená K.
Financial Law Review
|
2020
|
vol. 20
|
issue 4
82-104
EN
The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the local level (the City of Košice). The scientific goal of the paper is to assess the development in the total revenue, tax revenue and revenue from real property taxation in component-wise structure (revenue from the taxation of land, buildings and flats and non-residential premises) within the period from 2005 to 2019, as well as the search for causal relations between legislation and reported revenue. Within the first stage of targeted research; the authors applied standard scientific methods and procedures, namely the study and analysis of legislation (selected laws and generally binding regulations), the database of available and requested numerical data and information, which were provided by the selected subject of local self-government - the City of Košice; in the second stage of targeted research the authors created through abstraction, comparison, induction and deduction their own results and conclusions, which are presented in this paper in textual and graphical forms.
11
Publication available in full text mode
Content available

Current System of Funding of Local Self-Government in Slovakia and its Challenge

100%
Románová A., Červená K.
Financial Law Review
|
2017
|
vol. 8
|
issue 4
45-56
EN
This contribution provides for the picture of revenue sources of municipalities as the basis of local self-government in Slovak Republic with respect to the state of the art and recent changes in legislation relevant thereto, as well as pending proposals for future changes towards increasing the financial independence of local self-government. Authors will analyse the above mentioned issues in order to evaluate the overall situation and confirm or disprove the hypothesis that current own revenue resources of local self-government are insufficient and systematic changes need to be made. Especially the methods of analysis, synthesis, comparison and historical methods will be applied.
12
Publication available in full text mode
Content available

Current System of Funding of Local Self-Government in Slovakia and its Challenge

100%
Románová A., Červená K.
Financial Law Review
|
2017
|
vol. 8
|
issue 4
45-56
EN
This contribution provides for the picture of revenue sources of municipalities as the basis of local self-government in Slovak Republic with respect to the state of the art and recent changes in legislation relevant thereto, as well as pending proposals for future changes towards increasing the financial independence of local self-government. Authors will analyse the above mentioned issues in order to evaluate the overall situation and confirm or disprove the hypothesis that current own revenue resources of local self-government are insufficient and systematic changes need to be made. Especially the methods of analysis, synthesis, comparison and historical methods will be applied.
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