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 political agendas and the economic view of taxes, but equally in external impacts, to which the legislature tries to respond promptly. The paper aims at clarifying the competing views on the position of tax law in the legal system and defining its functions, as they have been interpreted differently in different periods of social development. The paper then examines the significant changes in tax law in recent years, triggered by the Covid-19 pandemic, digital transformation and inflation, and assesses the extent to which these changes contribute to the fulfilment of the core, the fiscal function of taxes.
Dynamika vývoja spoločenských, politických, či ekonomických vzťahov spravidla predbieha právnu úpravu, ktorá až následne reaguje na potrebu regulácie nových, resp. neustále sa meniacich vzťahov. Daňové právo, upravujúce dane a poplatky ako rozhodujúci zdroj príjmov verejných rozpočtov v tomto smere nie je výnimkou. V súčasnosti čelia globálna ekonomika ako aj národné ekonomiky dvom zásadným výzvam: dopady pandémie COVID-19 a digitálna transformácia. Predložený príspevok je venovaný reflexii daňového práva na tieto výzvy, ktoré majú zásadný vplyv nielen na aktuálnu normotvorbu, ale tiež na plnenie základnej fiskálnej funkcie daní a poplatkov.
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 such a novelty in society, it has demanded the focus of legal science only in recent years and the discussion has not subsided, it can be stated that it is only in the beginning. Along with digital currency in broader sense, there are several issues, such as the correctness of their naming, their legal status and, as far as the area of tax law is concerned, these are also questions of the manner and possibilities of taxing transactions with them. Authors set as a goal of this article to verify the following hypotheses:
- the naming of digital currency in broader sense as a currency is incorrect given the existing knowledge of financial law science.
- the legal regulation of digital currency in broader sense in selected Member States of the European Union is not sufficient.
To verifying the above hypotheses, the authors used several methods of writing scientific works, but especially analysis, synthesis, the method of comparison and the historical method, which the authors used in combination with each other.
The paper focuses on security measures in tax administration and the possibilities of their use as a tool to eliminate tax evasions. The aim of this paper is to defi ne security measures in tax administration, describe their functions and identify the possibilities of the effective application on concrete examples manifesting how to eliminate tax evasions. The Author employed the scientifi c methods of analysis and synthesis and approached the issue using the method of comparison as well. The Author provides a defi nition of tax evasion and security measures and describes their legal nature and respective functions. It proves necessary to consider de lege ferenda the possibility to extend the scope of security measures, especially, that of surety as the general security measure in tax administration.
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