{"id":49055,"date":"2025-09-07T08:49:47","date_gmt":"2025-09-07T07:49:47","guid":{"rendered":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/?post_type=cpt_pracoviska&#038;p=49055"},"modified":"2025-09-07T08:49:48","modified_gmt":"2025-09-07T07:49:48","slug":"department-of-financial-law-tax-law-and-economy-research","status":"publish","type":"cpt_pracoviska","link":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/en\/pracoviska\/dofltlae\/department-of-financial-law-tax-law-and-economy-research\/","title":{"rendered":"Department of Financial Law, Tax Law and Economy &#8211; Research"},"content":{"rendered":"\n<p>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:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>APVV 16-0160 \u201cTax evasion and Tax avoidance (motivation factors, formation and elimination)\u201c, 07\/2017- 06\/2020, principal investigator V. Bab\u010d\u00e1k<\/li>\n\n\n\n<li>APVV 19-0124 \u201cTax Law and New Phenomena in Economy (digital services, sharing economy, virtual currencies)\u201d, 07\/2020-12\/2023, principal investigator M. \u0160trkolec<\/li>\n\n\n\n<li>VEGA no. 1\/3803\/06 \u201cTax proceedings, Tax executory proceedings and related categories of the legal process \u2013 theoretical, legislative and implementation aspects)\u201d, 01\/2006-12\/2008, principal investigator V. Bab\u010d\u00e1k<\/li>\n\n\n\n<li>VEGA no. 1\/2560\/05 \u201cSlovak Public Law in the Process of Implementation of the European Union Law\u201d, 01\/2005- 12\/2007, principal investigator M. Buj\u0148\u00e1kov\u00e1<\/li>\n\n\n\n<li>VEGA no. 1\/0118\/09 \u201cTax Law and its Development in National and International Context (Theory and Practice)\u201d, 01\/2009-12\/2011, principal investigator V. Bab\u010d\u00e1k<\/li>\n\n\n\n<li>VEGA no. 1\/1170\/12 \u201cImpact of Tax Law policy of the European Union on the National Legal Order of the Slovak Republic\u201d, 01\/2012-12\/2014, principal investigator M. Buj\u0148\u00e1kov\u00e1<\/li>\n\n\n\n<li>VEGA no. 1\/4612\/07 \u201cLegal and economic aspects of revenues of public budgets in the Context of Integration of the Slovak Republic into the European Union\u201c, 01\/2007-12\/2009, principal investigator K. Cakoci<\/li>\n\n\n\n<li>VEGA no. 1\/0375\/15 \u201cTax evasion and Tax frauds and possibilities of their prevention (by means of Tax Law, Commercial Law and Criminal Law)\u201c, 01\/2015-12\/2018, principal investigator V. Bab\u010d\u00e1k<\/li>\n\n\n\n<li>VEGA no. 1\/0846\/17 \u201cImplementation of the initiatives of the EU institutions in the field of Direct taxes and Indirect taxes and their Budgetary Law implications\u201c, 01\/2017-12\/2019, principal investigator K. Cakoci<\/li>\n\n\n\n<li>VEGA no. 1\/0214\/21 \u201cTaxation of real property \u2013 legal status and potential\u201d, 01\/2021-12\/2024, principal investigator A. Varta\u0161ov\u00e1<\/li>\n\n\n\n<li>VEGA \u010d. 1\/0485\/21 \u201cSimultaneity 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)\u201c, 01\/2021-12\/2023, principal investigator A. Popovi\u010d<\/li>\n\n\n\n<li>VVGS \u010d. 10\/10-11 \u201cInterpretation of Tax Law regulations by Public authorities and Judicial authorities\u201c, 07\/2020-12\/2011, principal investigator M. \u0160trkolec<\/li>\n\n\n\n<li>VVGS-2013-108 \u201cForms and prevention of tax evasion in international taxation\u201c, 07\/2013-06\/2014, principal investigator J. S\u00e1bo<\/li>\n\n\n\n<li>VVGS-2016-284 \u201cInitiatives of the EU to prevent tax evasions and their implementation into national legal orders\u201c, 07\/2016-12\/2017, principal investigator A. Popovi\u010d<\/li>\n\n\n\n<li>VVGS-2019-1068 \u201cBlockchain technology as a factor influencing the current form of law\u201c, 07\/2019-12\/2020, principal investigator L. Hrab\u010d\u00e1k<\/li>\n\n\n\n<li>VVGS-2020-1502 \u201cFundamentals of taxation (economic and legal perspectives)\u201c, 07\/2020-06\/2021, principal investigator K. \u010cerven\u00e1<\/li>\n\n\n\n<li>VVGS-2021-1869 \u201cSoftware-assisted teaching of Tax Law using flashcards based on the method of spaced repetition\u201c, 07\/2021-06\/2022, principal investigator J. S\u00e1bo.<\/li>\n<\/ul>\n\n\n\n<p><strong>AWARDS AND HONOURS<\/strong><\/p>\n\n\n\n<p>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. Bab\u010d\u00e1k and M. Buj\u0148\u00e1kov\u00e1) by the University of Rzeszow in Rzeszow (Republic of Poland) in 2006 and in 2007, and in 2013 and 2020 V. Bab\u010d\u00e1k was honoured with the Award of the Rector of UPJ\u0160 for significant scientific contribution in the field of Financial Law and Tax Law in Slovakia and for his remarkable publication activity.<\/p>\n\n\n\n<p>Various awards were bestowed upon young scholars of the Department (former and current), for instance:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>JUDr. Franti\u0161ek Bonk, PhD. \u2013 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 \u2013 Slovakia under the aegis of the President of the Slovak Republic<\/li>\n\n\n\n<li>JUDr. Franti\u0161ek Bonk, PhD. \u2013 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<\/li>\n\n\n\n<li>JUDr. Ladislav Hrab\u010d\u00e1k, PhD., Ph.D. \u2013 honoured with the Award of the Vice-Rector for excellent results in doctoral studies in 2021 at Masaryk University in Brno<\/li>\n\n\n\n<li>JUDr. Ladislav Hrab\u010d\u00e1k, PhD., Ph.D. \u2013 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<\/li>\n\n\n\n<li>JUDr. Adri\u00e1n Popovi\u010d, PhD. \u2013 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<\/li>\n\n\n\n<li>JUDr. Jozef S\u00e1bo, PhD. at the Conference for doctoral students and young researchers organized during the International scientific conference XVI \u201cThe Optimization of Organization and Legal Solutions Concerning Public Revenues and Expenditures in Social Interest\u201c in Vilnius during 21<sup>st<\/sup>-22<sup>nd<\/sup> 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<\/li>\n\n\n\n<li>JUDr. So\u0148a Simi\u0107 at the Conference for doctoral students and young researchers organized during the 21<sup>st <\/sup>session of the International scientific conference \u201cThe Control of Public Finances\u201c in Bialystok during 19<sup>th<\/sup>-21<sup>st<\/sup> 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<\/li>\n\n\n\n<li>JUDr. So\u0148a Simi\u0107 \u2013 1<sup>st<\/sup> place at the Faculty round of the Student Scientific and Professional Activity in the academic year 2020\/2021 and 3<sup>rd<\/sup> place at the Czechoslovak Lawyers Competition for the best student work in 2021 in the category of PhD students<\/li>\n<\/ul>\n\n\n\n<p>Several international conferences and workshops were organized under the aegis of the Department of Commercial Law, Financial Law and Economy, namely:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>International conference \u201cCurrent issues of Financial Law and Tax Law in the Czech Republic and in Slovakia\u201c, Dani\u0161ovce, 23<sup>rd<\/sup> April 2004<\/li>\n\n\n\n<li>Fourth international scientific conference \u201cCurrent issues of Effectivity of Public Finances, Financial Law and Tax Law in the states of Central and Eastern Europe\u201c, Ko\u0161ice, 30<sup>th <\/sup>&#8211; 31<sup>st <\/sup>August 2005<\/li>\n\n\n\n<li>International workshop \u201cTaxes in International context\u201c in cooperation with the American Chamber of Commerce in the Slovak Republic. The workshop also included the best essay competition &#8211; Ko\u0161ice, 17<sup>th<\/sup> April 2008<\/li>\n\n\n\n<li>International scientific conference \u201cSelected issues of the Tax Policy of the EU and of its Member States\u201c, Ko\u0161ice, 6<sup>th <\/sup>&#8211; 7<sup>th <\/sup>June 2013<\/li>\n\n\n\n<li>International scientific conference XIV \u201cTax Evasion and Tax Fraud and the Possibilities of their Prevention\u201c, \u0160trbsk\u00e9 Pleso, 14<sup>th <\/sup>&#8211; 16<sup>th<\/sup> September 2015<\/li>\n\n\n\n<li>International scientific conference of PhD students and young researchers \u201cAbuse and Other Forms of Circumvention of Law\u201c, Ko\u0161ice, 7<sup>th<\/sup><sup> <\/sup>April 2016<\/li>\n\n\n\n<li>Conference Slovak-Czech days of Tax Law I \u201cTax Evasion and Tax Avoidance\u201d, Ko\u0161ice, 24<sup>th <\/sup>&#8211; 25<sup>th<\/sup> October 2017<\/li>\n\n\n\n<li>Conference Slovak-Czech days of Tax Law II \u201cTax Havens and Abuse of the Tax System\u201c, Horn\u00fd Smokovec, 9<sup>th<\/sup>&#8211; 11<sup>th <\/sup>May 2018<\/li>\n\n\n\n<li>Conference Slovak-Czech days of Tax Law III \u201cThe Positive and the Negative Stimulation of the State in the Field of Taxation\u201c, Ko\u0161ice, 15<sup>th <\/sup>&#8211; 17<sup>th<\/sup> October 2019<\/li>\n\n\n\n<li>Conference Slovak-Czech days of Tax Law IV \u201cTaxation of Virtual Currency and Digital Services. COVID-19 and other current challenges for Tax Law\u201c, Ko\u0161ice, 16<sup>th<\/sup> &#8211; 18<sup>th <\/sup>June 2021<\/li>\n\n\n\n<li>Student symposium of Tax Law, Ko\u0161ice, 15<sup>th<\/sup> June 2021<\/li>\n\n\n\n<li>Symposium of Financial Law and Tax Law, Ko\u0161ice, 1<sup>st<\/sup> June 2022<\/li>\n\n\n\n<li>International scientific conference \u201cState and Perspectives of Public Finances in the European Union\u201c, Ko\u0161ice, 2<sup>nd<\/sup> &#8211; 3<sup>rd<\/sup> June 2022<\/li>\n<\/ul>\n\n\n\n<p>Conference Slovak-Czech days of Tax Law V \u201cTax Law and New Phenomena in Economy\u201c, Ko\u0161ice, 5<sup>th<\/sup> &#8211; 7<sup>th<\/sup> June 2023.<\/p>\n","protected":false},"author":24,"featured_media":0,"parent":49042,"menu_order":3,"template":"","meta":{"_acf_changed":false,"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}"},"categories":[],"tags":[],"tax_aktuality":[],"class_list":["post-49055","cpt_pracoviska","type-cpt_pracoviska","status-publish","hentry"],"acf":{"acf_link_na_externy_obsah":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Department of Financial Law, Tax Law and Economy - Research - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/en\/pracoviska\/dofltlae\/department-of-financial-law-tax-law-and-economy-research\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Department of Financial Law, Tax Law and Economy - Research - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\" \/>\n<meta property=\"og:description\" content=\"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. 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