Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Miroslav Štrkolec"'
Autor:
Miroslav Štrkolec, Ladislav Hrabčák
Publikováno v:
Financial Law Review, Vol 2023, Iss 2, Pp 64-78 (2023)
The topic of tax evasion is still very relevant even at the time of dealing with the lingering economic consequences of the COVID-19 pandemic, at the time of the war in Ukraine and dealing with other associated phenomena, such as high inflation, pric
Externí odkaz:
https://doaj.org/article/a41c01f9e33b4750aa72f1434b7dadc9
Autor:
Miroslav Štrkolec
Publikováno v:
Public Governance, Administration and Finances Law Review, Vol 8, Iss 1, Pp 91-103 (2023)
Tax law, as a branch of law belonging to the hard core of public law, is one of its branches that are characterised by instability rather than the stability of its rules. The reasons for the frequent changes in tax law can be found not only in politi
Externí odkaz:
https://doaj.org/article/c002cf1ba7ac49258385479a67ab161e
Autor:
Miroslav Štrkolec, Ladislav Hrabčák
Publikováno v:
Studia Iuridica Lublinensia, Vol 31, Iss 4, Pp 155-174 (2022)
The principles of taxation are one of the most important issues underlying tax systems as such. In spite of this fact, recently the scientific debate has been moving in a different direction and these seemingly straightforward issues have not receive
Externí odkaz:
https://doaj.org/article/ff4b780aeb404daa80e4bad0fe40679b
Autor:
Miroslav Štrkolec
Publikováno v:
Acta Universitatis Carolinae. Iuridica, Vol 68, Iss 4, Pp 99-115 (2022)
Virtual currencies have been part of economic reality for more than a decade but have only become the subject of legal regulation at European and national level in recent years. This is in a sense natural, since law as a normative system reacts only
Externí odkaz:
https://doaj.org/article/c27e86c3c7f945f7988d7bd0c5b12936
Autor:
Miroslav Štrkolec, Ladislav Hrabčák
Publikováno v:
Financial Law Review, Vol 2021, Iss 1, Pp 62-79 (2021)
The present article deals with one of the phenomena of the Industrial (Digital) revolution 4.0, which is digital currency in broader sense, respectively virtual currencies, as some authors refer to them. Despite the fact that this phenomenon is not s
Externí odkaz:
https://doaj.org/article/eb873a96ec1d411b9ab9792601271fef
Autor:
Ladislav Hrabčák, Miroslav Štrkolec
Publikováno v:
Financial Law Review. :62-79
The present article deals with one of the phenomena of the Industrial (Digital) revolution 4.0, which is digital currency in broader sense, respectively virtual currencies, as some authors refer to them. Despite the fact that this phenomenon is not s
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d77d45dc52416b76103bb2c8972e0c66
https://doi.org/10.4467/22996834flr.21.005.13288
https://doi.org/10.4467/22996834flr.21.005.13288
IV SLOVAK-CZECHDAYS OF TAX LAW Taxation of Virtual Currency and Digital Services-COVID-19 and other Current Challenges for Tax Law Recenzovaný zborník vedeckých prác Tento zborník vedeckých prác prezentuje príspevky z medzinárodnej vedeckej
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2659::d70c4e0165571b84456b6283350ad97c
https://zenodo.org/record/5745243
https://zenodo.org/record/5745243
Autor:
Miroslav Štrkolec
Publikováno v:
IV.SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA: Zdaňovanie virtuálnych platidiel a digitálnych služieb - COVID-19 a iné aktuálne výzvy pre daňové právo.
Tax law and its reflection on new phenomena in the economy Dynamika vývoja spoločenských, politických, či ekonomických vzťahov spravidla predbieha právnu úpravu, ktorá až následne reaguje na potrebu regulácie nových, resp. neustále sa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::85e04b345515b284c603ce42d61aff1b
https://doi.org/10.33542/scd21-0043-1-28
https://doi.org/10.33542/scd21-0043-1-28
Rok 2020 je takmer od svojho začiatku celosvetovo poznačený bezprecedentnou situáciou spojenou so šírením ochorenia Covid-19. V úvode aktuálneho kalendárneho roka, keď sa postupne rozbiehali aktivity organizačného tímu na príprave ďal
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c81b5601fcb4d34dda0fcf461d945b17
https://doi.org/10.33542/poe2020-931-3
https://doi.org/10.33542/poe2020-931-3
Autor:
Krásna, Slávka
Legal aspects of university funding Abstract The topic of the dissertation is the legal aspects of universities funding in selected European countries, but especially the countries of the European Union. The choice of the topic of the dissertation re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2186::d89f7ade2650133899e57b2a28d8b66b
http://www.nusl.cz/ntk/nusl-436982
http://www.nusl.cz/ntk/nusl-436982