A few reflections on current tax law
DOI:
https://doi.org/10.12775/PBPS.2018.001Keywords
tax law, tax legislation, tax policyAbstract
The paper deals with the current state of Slovak tax legislation in terms of its qualitative attributes. It emphasizes some of the negative features, especially the high frequency of amendments to the law, lack of clarity of legislation, lack of effort on the appropriate application of the criteria of fairness and ability to pay taxes, as well as excessive political influence on the tax law-making process and its destabilizing effect.References
Babčák V., Slovenské daňové právo, Epos, Bratislava 2012.
Beňová E. et al., Financie a mena, Iura Edition, Bratislava, 2005.
Brőstl A., Kanárik I., Dobrovičová G., Teória práva, UPJŠ v Košiciach, Košice, 2004.
Bujňáková M., Je v Európe potrebná harmonizácia daní? [in:] K. Červená, A. Románová, M. Karabinoš, M. Kočiš (eds.), Vybrané otázky daňovej politiky Európskej únie a jej členských štátov, UPJŠ v Košiciach, Košice, 2013.
Krecht J., Právní systémy a jejich hloubkova struktúra, “Právnik” 2002, No 5.
Kubátová K., Daňová teorie a politika, Wolters Kluwer, Praha 2010.
Medveď J., Nemec J. et al., Verejné financie, Sprint, Bratislava 2011.
Sivák R. et al., Verejné financie, Iura Edition, Bratislava 2007.
Smith A. Pojednaní o podstate a púvodu bohatství národú, SNTL, Praha 1958.
Schultzová A. et al., Daňovníctvo, Iura Edition, Bratislava 2007.
Schultzová A. et al., Daňovníctvo – Daňová teória a politika I, Iura Edition, Bratislava 2011.
Downloads
Published
How to Cite
Issue
Section
Stats
Number of views and downloads: 526
Number of citations: 0