{"id":13679,"date":"2022-02-02T08:55:18","date_gmt":"2022-02-02T08:55:42","guid":{"rendered":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/veda-a-vyskum\/vedecky-vyskum\/26439-2\/"},"modified":"2023-01-13T12:20:35","modified_gmt":"2023-01-13T11:20:35","slug":"anotacia-2","status":"publish","type":"page","link":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/","title":{"rendered":"VEGA \u010d. 1\/0214\/21"},"content":{"rendered":"<p><strong>Anot\u00e1cia (podstata vedeck\u00e9ho projektu):<\/strong><\/p>\n<p style=\"margin-bottom:11px;text-align:justify\"><span style=\"font-size:11pt\"><span style=\"line-height:107%\"><span style=\"font-family:Calibri,sans-serif\"><span>Hlavn\u00fdm cie\u013eom je zhodnotenie pozit\u00edvnych a negat\u00edvnych aspektov s\u00fa\u010dasnej pr\u00e1vnej \u00fapravy dane z nehnute\u013enost\u00ed (v kontexte pos\u00fadenia kompetenci\u00ed obc\u00ed pri jej ukladan\u00ed a vyberan\u00ed), ktor\u00e9 ovplyv\u0148uj\u00fa mieru uplatnenia\/uplatnite\u013enosti fi\u0161k\u00e1lnej (\u010di in\u00fdch) funkci\u00ed dane (z poh\u013eadu obecn\u00fdch rozpo\u010dtov) a kone\u010dn\u00fdm cie\u013eom rie\u0161enia projektu je navrhnutie mo\u017en\u00fdch sp\u00f4sobov zlep\u0161enia identifikovan\u00fdch nedostatkov. Anal\u00fdza by sa teda mala vz\u0165ahova\u0165 na pr\u00e1vnu \u00fapravu z\u00e1kona o\u00a0miestnych daniach,\u00a0 s\u00favisiacich predpisov (najm\u00e4 z\u00e1kon o obecnom zriaden\u00ed, z\u00e1kon o rozpo\u010dtov\u00fdch pravidl\u00e1ch \u00fazemnej samospr\u00e1vy, o rozpo\u010dtovom ur\u010den\u00ed v\u00fdnosu dane z pr\u00edjmov \u00fazemnej samospr\u00e1ve), VZN a\u00a0judikat\u00fary a z\u00e1vere\u010dn\u00fdch \u00fa\u010dtov obc\u00ed.\u00a0<\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-bottom:11px;text-align:justify\"><strong>Project summary:<\/strong><\/p>\n<p class=\"x\" style=\"margin-bottom:11px;text-align:justify\"><span style=\"font-size:12pt\"><span><span lang=\"EN-GB\" style=\"font-size:11.0pt\"><span>Given the constant need to improve the level of financial self-sufficiency of municipalities as basic units of local government, the proposed project is based on an interdisciplinary approach to the examination (of legislation) of real property tax (and other aspects of related legislation), which, in the combination of legal and economic research, aims to evaluate the positive and negative aspects of the current legislation, including the assessment of the competencies of municipalities in imposing and collecting the tax, and to suggest possible ways to improve the identified negatives, which would allow a better use of the potential of real property tax for municipalities. The matter of primary interest of the researchers will therefore be those aspects which have a budgetary impact on municipalities (real estate tax revenue); secondarily, the research will also address other (non-fiscal) effects of the current method of real property taxation (tax justice, legal certainty, tax competition, etc.).\u00a0<\/span><\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anot\u00e1cia (podstata vedeck\u00e9ho projektu): Hlavn\u00fdm cie\u013eom je zhodnotenie pozit\u00edvnych a negat\u00edvnych aspektov s\u00fa\u010dasnej pr\u00e1vnej \u00fapravy dane z nehnute\u013enost\u00ed (v kontexte pos\u00fadenia kompetenci\u00ed obc\u00ed pri jej ukladan\u00ed a vyberan\u00ed), ktor\u00e9 ovplyv\u0148uj\u00fa mieru uplatnenia\/uplatnite\u013enosti fi\u0161k\u00e1lnej (\u010di in\u00fdch) funkci\u00ed dane (z poh\u013eadu obecn\u00fdch rozpo\u010dtov) a kone\u010dn\u00fdm cie\u013eom rie\u0161enia projektu je navrhnutie mo\u017en\u00fdch sp\u00f4sobov zlep\u0161enia identifikovan\u00fdch nedostatkov. Anal\u00fdza by &hellip; <a href=\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/\">\u010c\u00edta\u0165 \u010falej<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":13629,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","footnotes":""},"acf":{"acf_link_na_externy_obsah":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VEGA \u010d. 1\/0214\/21 - 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\/prehlad-riesenych-projektov\/anotacia-2\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VEGA \u010d. 1\/0214\/21 - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\" \/>\n<meta property=\"og:description\" content=\"Anot\u00e1cia (podstata vedeck\u00e9ho projektu): Hlavn\u00fdm cie\u013eom je zhodnotenie pozit\u00edvnych a negat\u00edvnych aspektov s\u00fa\u010dasnej pr\u00e1vnej \u00fapravy dane z nehnute\u013enost\u00ed (v kontexte pos\u00fadenia kompetenci\u00ed obc\u00ed pri jej ukladan\u00ed a vyberan\u00ed), ktor\u00e9 ovplyv\u0148uj\u00fa mieru uplatnenia\/uplatnite\u013enosti fi\u0161k\u00e1lnej (\u010di in\u00fdch) funkci\u00ed dane (z poh\u013eadu obecn\u00fdch rozpo\u010dtov) a kone\u010dn\u00fdm cie\u013eom rie\u0161enia projektu je navrhnutie mo\u017en\u00fdch sp\u00f4sobov zlep\u0161enia identifikovan\u00fdch nedostatkov. Anal\u00fdza by &hellip; \u010c\u00edta\u0165 \u010falej\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-13T11:20:35+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 min\u00fata\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/\",\"url\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/\",\"name\":\"VEGA \u010d. 1\/0214\/21 - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\",\"isPartOf\":{\"@id\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#website\"},\"datePublished\":\"2022-02-02T08:55:42+00:00\",\"dateModified\":\"2023-01-13T11:20:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Veda a v\u00fdskum\",\"item\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/veda-a-vyskum__trashed\/vedecky-vyskum\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Vedeck\u00e9 projekty\",\"item\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Preh\u013ead rie\u0161en\u00fdch projektov_VEGA\",\"item\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"VEGA \u010d. 1\/0214\/21\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#website\",\"url\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/\",\"name\":\"Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#organization\",\"name\":\"Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\",\"url\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.upjs.sk\/app\/uploads\/sites\/11\/2022\/09\/logo-pravnicka-fakulta.png\",\"contentUrl\":\"https:\/\/www.upjs.sk\/app\/uploads\/sites\/11\/2022\/09\/logo-pravnicka-fakulta.png\",\"width\":415,\"height\":87,\"caption\":\"Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\"},\"image\":{\"@id\":\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VEGA \u010d. 1\/0214\/21 - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/","og_locale":"sk_SK","og_type":"article","og_title":"VEGA \u010d. 1\/0214\/21 - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160","og_description":"Anot\u00e1cia (podstata vedeck\u00e9ho projektu): Hlavn\u00fdm cie\u013eom je zhodnotenie pozit\u00edvnych a negat\u00edvnych aspektov s\u00fa\u010dasnej pr\u00e1vnej \u00fapravy dane z nehnute\u013enost\u00ed (v kontexte pos\u00fadenia kompetenci\u00ed obc\u00ed pri jej ukladan\u00ed a vyberan\u00ed), ktor\u00e9 ovplyv\u0148uj\u00fa mieru uplatnenia\/uplatnite\u013enosti fi\u0161k\u00e1lnej (\u010di in\u00fdch) funkci\u00ed dane (z poh\u013eadu obecn\u00fdch rozpo\u010dtov) a kone\u010dn\u00fdm cie\u013eom rie\u0161enia projektu je navrhnutie mo\u017en\u00fdch sp\u00f4sobov zlep\u0161enia identifikovan\u00fdch nedostatkov. Anal\u00fdza by &hellip; \u010c\u00edta\u0165 \u010falej","og_url":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/","og_site_name":"Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160","article_modified_time":"2023-01-13T11:20:35+00:00","twitter_card":"summary_large_image","twitter_misc":{"Predpokladan\u00fd \u010das \u010d\u00edtania":"1 min\u00fata"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/","url":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/","name":"VEGA \u010d. 1\/0214\/21 - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160","isPartOf":{"@id":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#website"},"datePublished":"2022-02-02T08:55:42+00:00","dateModified":"2023-01-13T11:20:35+00:00","breadcrumb":{"@id":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/"},{"@type":"ListItem","position":2,"name":"Veda a v\u00fdskum","item":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/veda-a-vyskum__trashed\/vedecky-vyskum\/"},{"@type":"ListItem","position":3,"name":"Vedeck\u00e9 projekty","item":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/"},{"@type":"ListItem","position":4,"name":"Preh\u013ead rie\u0161en\u00fdch projektov_VEGA","item":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/"},{"@type":"ListItem","position":5,"name":"VEGA \u010d. 1\/0214\/21"}]},{"@type":"WebSite","@id":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#website","url":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/","name":"Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160","description":"","publisher":{"@id":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#organization","name":"Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160","url":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#\/schema\/logo\/image\/","url":"https:\/\/www.upjs.sk\/app\/uploads\/sites\/11\/2022\/09\/logo-pravnicka-fakulta.png","contentUrl":"https:\/\/www.upjs.sk\/app\/uploads\/sites\/11\/2022\/09\/logo-pravnicka-fakulta.png","width":415,"height":87,"caption":"Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160"},"image":{"@id":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/wp-json\/wp\/v2\/pages\/13679"}],"collection":[{"href":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/wp-json\/wp\/v2\/comments?post=13679"}],"version-history":[{"count":2,"href":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/wp-json\/wp\/v2\/pages\/13679\/revisions"}],"predecessor-version":[{"id":36247,"href":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/wp-json\/wp\/v2\/pages\/13679\/revisions\/36247"}],"up":[{"embeddable":true,"href":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/wp-json\/wp\/v2\/pages\/13629"}],"wp:attachment":[{"href":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/wp-json\/wp\/v2\/media?parent=13679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}