{"id":13653,"date":"2017-11-13T13:52:18","date_gmt":"2017-11-13T13:52:09","guid":{"rendered":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/veda-a-vyskum\/vedecky-vyskum\/16983-2\/"},"modified":"2023-01-13T13:07:40","modified_gmt":"2023-01-13T12:07:40","slug":"anotacia-3","status":"publish","type":"page","link":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/14072-2\/anotacia-3\/","title":{"rendered":"APVV-16-0160"},"content":{"rendered":"<p><strong>Anot\u00e1cia:<\/strong><\/p>\n<p style=\"text-align: justify\"><span id=\"contentData_preview_lbAnnotationSK\">Existencia da\u0148ov\u00fdch \u00fanikov ako aj vyh\u00fdbanie sa da\u0148ov\u00fdm povinnostiam je permanentn\u00fdm probl\u00e9mom vyskytuj\u00facim sa v dne\u0161n\u00fdch modern\u00fdch hospod\u00e1rstvach. H\u013eadanie perspekt\u00edvnych rie\u0161en\u00ed smeruj\u00facich k elimin\u00e1cii ich vzniku (tak v normat\u00edvnej ako aj mimo-pr\u00e1vnej sf\u00e9re) pova\u017eujeme za jedno z v\u00fdchod\u00edsk ved\u00face k ekonomicko-soci\u00e1lnemu rozvoju spolo\u010dnosti. V\u00fdskumn\u00fd z\u00e1mer navrhovan\u00e9ho projektu bude smerova\u0165 do oblast\u00ed t\u00fdkaj\u00facich sa nadn\u00e1rodn\u00fdch opatren\u00ed (konkr\u00e9tne pr\u00e1vne faktory medzin\u00e1rodn\u00fdch da\u0148ov\u00fdch \u00fanikov s dopadom na pr\u00e1vne a ekonomick\u00e9 prostredie v SR), vn\u00fatro\u0161t\u00e1tnych opatren\u00ed (konkr\u00e9tne pr\u00e1vne faktory v oblasti da\u0148ov\u00fdch \u00fanikov) a v r\u00e1mci uveden\u00e9ho vymedzenia bude realizovan\u00fd interdisciplin\u00e1rny v\u00fdskum (pr\u00e1vne faktory, ekonomick\u00e9 faktory, psychologick\u00e9 faktory). V tomto kontexte sa predkladatelia n\u00e1vrhu projektu zameraj\u00fa predov\u0161etk\u00fdm na in\u0161tit\u00fat dane z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b s cie\u013eom poskytn\u00fa\u0165 interdisciplin\u00e1rny poh\u013ead na problematiku da\u0148ov\u00fdch \u00fanikov a vyh\u00fdbania sa da\u0148ov\u00fdm povinnostiam, a to v zmysle identifik\u00e1cie konkr\u00e9tnych faktorov podmie\u0148uj\u00facich rozhodovanie da\u0148ov\u00fdch subjektov, ktor\u00e9 ich ved\u00fa k poru\u0161ovaniu noriem da\u0148ov\u00e9ho pr\u00e1va a ich dopadov v jednotliv\u00fdch oblastiach ekonomiky a soci\u00e1lnych vz\u0165ahov. <\/span><\/p>\n<p style=\"text-align: justify\"><strong><span>Annotation:<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><span id=\"contentData_preview_lbAnnotationEN\">The existence of tax evasion and avoidance is a permanent problem occurring in modern economies. Finding of a prospective solutions leading to their elimination (in the legislative as well as the non-legal sphere) is considered as one of the key elements leading to economic and social development of society. Attention of the researchers within the proposed project will be directed at areas related to transnational measures (in particular legal factors enabling international tax evasion with an impact on the legal and economic environment in the Slovak Republic), national measures (in particular legal factors of tax evasion) and, within the above mentioned, an interdisciplinary research (including examination of legal factors, economic factors, psychological factors) will be carried out. In this context, the researchers will focus especially on the corporate income tax to provide an interdisciplinary view on the issue of tax evasion and avoidance in terms of identifying specific factors behind the decisions of taxpayers leading to the violation of norms of tax law and their impact in different areas of the economy and social relations.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anot\u00e1cia: Existencia da\u0148ov\u00fdch \u00fanikov ako aj vyh\u00fdbanie sa da\u0148ov\u00fdm povinnostiam je permanentn\u00fdm probl\u00e9mom vyskytuj\u00facim sa v dne\u0161n\u00fdch modern\u00fdch hospod\u00e1rstvach. H\u013eadanie perspekt\u00edvnych rie\u0161en\u00ed smeruj\u00facich k elimin\u00e1cii ich vzniku (tak v normat\u00edvnej ako aj mimo-pr\u00e1vnej sf\u00e9re) pova\u017eujeme za jedno z v\u00fdchod\u00edsk ved\u00face k ekonomicko-soci\u00e1lnemu rozvoju spolo\u010dnosti. V\u00fdskumn\u00fd z\u00e1mer navrhovan\u00e9ho projektu bude smerova\u0165 do oblast\u00ed t\u00fdkaj\u00facich sa nadn\u00e1rodn\u00fdch &hellip; <a href=\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/14072-2\/anotacia-3\/\">\u010c\u00edta\u0165 \u010falej<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":13635,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","footnotes":""},"categories":[],"tags":[],"class_list":["post-13653","page","type-page","status-publish","hentry"],"acf":{"acf_link_na_externy_obsah":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>APVV-16-0160 - 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\/vedecky-vyskum\/vedecke-projekty\/14072-2\/anotacia-3\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"APVV-16-0160 - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\" \/>\n<meta property=\"og:description\" content=\"Anot\u00e1cia: Existencia da\u0148ov\u00fdch \u00fanikov ako aj vyh\u00fdbanie sa da\u0148ov\u00fdm povinnostiam je permanentn\u00fdm probl\u00e9mom vyskytuj\u00facim sa v dne\u0161n\u00fdch modern\u00fdch hospod\u00e1rstvach. 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