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Tytuł: Public Financial Interest in Slovak Republic (Certain Reflections)
Autorzy: Babčák, Vladimír
Słowa kluczowe: notion of interests
public interest
private interest
tax law
financial law
taxation and enforcement of interests
Data wydania: 2018
Data dodania: 21-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 25-37
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The contribution deals with issues concerning public financial interest (with emphasis to conditions in the Slovak Republic). These issues are inherently connected with the notion of the private and the public interests. The opposite character of different kinds of interests manifests itself predominately in issues concerning taxation. Author’s opinion is that contradictory positions of taxpayers and the state/municipalities in tax matters reflect opposite nature of private and public interests. Abovementioned topic, which is very interesting, is difficult to analyze since various scientific disciplines describe the general notion of interest differently (for example psychology, sociology or pedagogy). The Author describes the notion of interest as the specific focus of an entity: concentrated attention to the certain thing, the certain activity or certain social relations. With that regard, the Author draws the conclusion that political interests are on the top of the hierarchy of interests in the society while economic interests are realized through them.
Afiliacja: Jozef Šafárik, University in Košice
Nota biograficzna: Professor for Tax law, Head of the Department of Financial Law, Tax Law and Economics at the Law Faculty of Pavol Jozef Šafárik, University in Košice since the establishment of the department in 2001 (formerly called the Department of Financial Law and Tax Law). He is generally regarded as the founder of so-called “Kosice school of tax law”, which promotes the independent and autonomous status and operation of the tax law within Slovak tax system. He is the author of seven monographs issued in national publishers, co-author of the four monographs published abroad, the author of the twelve university textbooks in the field of financial law and tax law, the author of 47 abroad published scientific studies and contributions to conferences, the author of 54 scientific studies and contributions to domestic scientific conferences, etc. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe
E-mail: vladimir.babcak@upjs.sk
Sponsorzy: This article presents a partial output of grant project VEGA n.1/0375/15 “Tax evasions and tax frauds and legal possibilities of its prevention (by institutes of tax law, commercial law, and criminal law)”.
URI: http://hdl.handle.net/11320/6915
DOI: 10.15290/oolscprepi.2018.01
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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