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1

ZOSÚLAĎOVANIE DAŇOVEJ LEGISLATÍVY ČLENSKÝCH ŠTÁTOV EURÓPSKEJ ÚNIE V OBLASTI ÚSPOR FYZICKÝCH OSôB

100%
Schultzová A.
Ekonomický časopis (Journal of Economics)
|
2006
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vol. 54
|
issue 6
611-621
EN
Slovak Republic as a member state of the European Union is obliged to implement the directive of EU Board number 2003/48/ES beginning from June 3, 2003 concerning income taxes. The effort of EU member states is to achieve the effective income taxes on savings in the form of income from the interest paid in that member state in which the legal person - resident of the other member state has its residence. Stated directive does not involve the area of taxing stated incomes of the physical persons - the residents. The automatic information exchange about taxpayers plays a very important role in the international taxation. The EU member states are joining their procedure in uncovering of the tax evasions and the illegal methods also in the areas that are dependent on the member states, or in the areas of third countries that are actually not the member states, but they are part of the European economic space.
2

SPOLUPRÁCA ČLENSKÝCH ŠTÁTOV EURÓPSKEJ ÚNIE PRI ODHAĽOVANÍ DAŇOVÝCH PODVODOV

100%
Schultzová A.
Ekonomický časopis (Journal of Economics)
|
2005
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vol. 53
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issue 3
308-318
EN
The European Union (EU) member states concentrate more and more at uncovering circle frauds. The amount of this frauds increases constantly. Because the frauds' mechanism supposes their committment in at least two EU member states, international cooperation of tax administrations becomes necessary. Tax administrations of member states will have to cooperate more closely, better share mutual experiences in uncovering tax frauds, and be able to adopt the new, more flexible methods against tax criminals (including circle frauds area) in the future. There is a document worked out by EU member states on this subjectf, which might help the tax administrations of member states to uncover frauds, in particular in the value added tax (VAT) area.
3

TRH PRÁCE A STRATÉGIA ZAMESTNANOSTI V EURÓPSKOM PRIESTORE

63%
Rievajová E., Schultzová A.
Ekonomický časopis (Journal of Economics)
|
2005
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vol. 53
|
issue 7
710-724
EN
The contribution deals with the employment problem in EU countries and approaches to its solution that are based on the European Council recommendations. Unemployment in EU has been a serious problem from the global point of view, but we can also see regional differences, long term unemployment and unemployment of young people. The European development model includes economic measures based on complex social policy and employment policy. The objective of employment policy is to balance labour supply and labour demand, to provide citizens with the right to work and to utilise the labour resources effectively. The contribution evaluates results of implementing the Employment strategy in EU 15 as well as in Slovakia.
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