Public Financial Interest in Slovak Republic (Certain Reflections)

Abstract

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.