Department of Financial Law, Tax Law and Economy – Research

The members of the Department have been involved in multiple research projects, sometimes also in unison with other departments, and for this reason, what follows is a non-exhaustive list containing those research pro- jects only, in which the members of the Department have been in charge as principal investigators. The following projects can be mentioned:

• APVV 16-0160 “Tax evasion and Tax avoidance (motivation factors, formation and elimination)“, 07/2017- 06/2020, principal investigator V. Babčák
• APVV 19-0124 “Tax Law and New Phenomena in Economy (digital services, sharing economy, virtual currencies)”, 07/2020-12/2023, principal investigator M. Štrkolec
• VEGA no. 1/3803/06 “Tax proceedings, Tax executory proceedings and related categories of the legal process – theoretical, legislative and implementation aspects)”, 01/2006-12/2008, principal investigator V. Babčák
• VEGA no. 1/2560/05 “Slovak Public Law in the Process of Implementation of the European Union Law”, 01/2005- 12/2007, principal investigator M. Bujňáková
• VEGA no. 1/0118/09 “Tax Law and its Development in National and International Context (Theory and Practice)”, 01/2009-12/2011, principal investigator V. Babčák
• VEGA no. 1/1170/12 “Impact of Tax Law policy of the European Union on the National Legal Order of the Slovak Republic”, 01/2012-12/2014, principal investigator M. Bujňáková
• VEGA no. 1/4612/07 “Legal and economic aspects of revenues of public budgets in the Context of Integration of the Slovak Republic into the European Union“, 01/2007-12/2009, principal investigator K. Cakoci
• VEGA no. 1/0375/15 “Tax evasion and Tax frauds and possibilities of their prevention (by means of Tax Law, Commercial Law and Criminal Law)“, 01/2015-12/2018, principal investigator V. Babčák
• VEGA no. 1/0846/17 “Implementation of the initiatives of the EU institutions in the field of Direct taxes and Indirect taxes and their Budgetary Law implications“, 01/2017-12/2019, principal investigator K. Cakoci
• VEGA no. 1/0214/21 “Taxation of real property – legal status and potential”, 01/2021-12/2024, principal investigator A. Vartašová
• VEGA č. 1/0485/21 “Simultaneity and possibilities of reforming the system of own resources of the EU budget (legal and economic aspects also in the context of the consequences of the COV- ID-19 pandemic)“, 01/2021-12/2023, principal investigator A. Popovič
• VVGS č. 10/10-11 “Interpretation of Tax Law regulations by Public authorities and Judicial authorities“, 07/2020-12/2011, principal investigator M. Štrkolec
• VVGS-2013-108 “Forms and prevention of tax evasion in international taxation“, 07/2013-06/2014, principal investigator J. Sábo
• VVGS-2016-284 “Initiatives of the EU to prevent tax evasions and their implementation into national legal orders“, 07/2016-12/2017, principal investigator A. Popovič
• VVGS-2019-1068 “Blockchain technology as a factor influencing the current form of law“, 07/2019-12/2020, principal investigator L. Hrabčák
• VVGS-2020-1502 “Fundamentals of taxation (economic and legal perspectives)“, 07/2020-06/2021, principal investigator K. Červená
• VVGS-2021-1869 “Software-assisted teaching of Tax Law using flashcards based on the method of spaced repetition“, 07/2021-06/2022, principal investigator J. Sábo.

AWARDS AND HONOURS

Members of the Department have also been presented with several awards and honours. Two honorary degrees prof. h. c. were awarded to two members of the Department (V. Babčák and M. Bujňáková) by the University of Rzeszow in Rzeszow (Republic of Poland) in 2006 and in 2007, and in 2013 and 2020 V. Babčák was honoured with the Award of the Rector of UPJŠ for significant scientific contribution in the field of Financial Law and Tax Law in Slovakia and for his remarkable publication activity.

Various awards were bestowed upon young scholars of the Department (former and current), for instance:

• JUDr. František Bonk, PhD. – Slovak Student Personality of the Year Award in the academic year 2015/2016 in the category of Law. The award was granted by the organization Junior Chamber International – Slovakia under the aegis of the President of the Slovak Republic
• JUDr. František Bonk, PhD. – honoured with TAX ADVISORS AWARD 2018 bestowed by the Slovak Chamber of Tax Advisors for the best PhD dissertation thesis in the field of Tax Law
• JUDr. Ladislav Hrabčák, PhD., Ph.D. – honoured with the Award of the Vice-Rector for excellent results in doctoral studies in 2021 at Masaryk University in Brno
• JUDr. Ladislav Hrabčák, PhD., Ph.D. – honoured with TAX ADVISORS AWARD 2021 bestowed by the Slovak Chamber of Tax Advisors for the best PhD dissertation thesis in the field of Tax Law
• JUDr. Adrián Popovič, PhD. – honoured with TAX ADVISORS AWARD 2019 bestowed by the Slovak Chamber of Tax Advisors for the best PhD dissertation thesis in the field of Tax Law
• JUDr. Jozef Sábo, PhD. at the Conference for doctoral students and young researchers organized during the International scientific conference XVI “The Optimization of Organization and Legal Solutions Concerning Public Revenues and Expenditures in Social Interest“ in Vilnius during 21^st-22^nd September 2017 under the auspices of The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries was conferred the Award for the best scientific paper
• JUDr. Soňa Simić at the Conference for doctoral students and young researchers organized during the 21^st session of the International scientific conference “The Control of Public Finances“ in Bialystok during 19^th-21^st September 2022 organized under the auspices of the International Center of Public Finance and Tax Law Research of the Faculty of Law of the University in Bialystok was conferred the Award for the best scientific paper
• JUDr. Soňa Simić – 1^st place at the Faculty round of the Student Scientific and Professional Activity in the academic year 2020/2021 and 3^rd place at the Czechoslovak Lawyers Competition for the best student work in 2021 in the category of PhD students

Several international conferences and workshops were organized under the aegis of the Department of Commercial Law, Financial Law and Economy, namely:

• International conference “Current issues of Financial Law and Tax Law in the Czech Republic and in Slovakia“, Danišovce, 23^rd April 2004
• Fourth international scientific conference “Current issues of Effectivity of Public Finances, Financial Law and Tax Law in the states of Central and Eastern Europe“, Košice, 30^th – 31^st August 2005
• International workshop “Taxes in International context“ in cooperation with the American Chamber of Commerce in the Slovak Republic. The workshop also included the best essay competition – Košice, 17^th April 2008
• International scientific conference “Selected issues of the Tax Policy of the EU and of its Member States“, Košice, 6^th – 7^th June 2013
• International scientific conference XIV “Tax Evasion and Tax Fraud and the Possibilities of their Prevention“, Štrbské Pleso, 14^th – 16^th September 2015
• International scientific conference of PhD students and young researchers “Abuse and Other Forms of Circumvention of Law“, Košice, 7^th April 2016
• Conference Slovak-Czech days of Tax Law I “Tax Evasion and Tax Avoidance”, Košice, 24^th – 25^th October 2017
• Conference Slovak-Czech days of Tax Law II “Tax Havens and Abuse of the Tax System“, Horný Smokovec, 9^th– 11^th May 2018
• Conference Slovak-Czech days of Tax Law III “The Positive and the Negative Stimulation of the State in the Field of Taxation“, Košice, 15^th – 17^th October 2019
• Conference Slovak-Czech days of Tax Law IV “Taxation of Virtual Currency and Digital Services. COVID-19 and other current challenges for Tax Law“, Košice, 16^th – 18^th June 2021
• Student symposium of Tax Law, Košice, 15^th June 2021
• Symposium of Financial Law and Tax Law, Košice, 1^st June 2022
• International scientific conference “State and Perspectives of Public Finances in the European Union“, Košice, 2^nd – 3^rd June 2022

Conference Slovak-Czech days of Tax Law V “Tax Law and New Phenomena in Economy“, Košice, 5^th – 7^th June 2023.