Anna Vartašova

University of Pavol Jozef Šafárik in Kosice

Šrobárova 2

Košice, 041 32

Slovakia

SCHOLARLY PAPERS

23

DOWNLOADS

1,174

TOTAL CITATIONS

12

Scholarly Papers (23)

1.

Dane a ich právna úprava v Slovenskej republike v kontexte daňovej politiky EÚ (Taxes and Their Regulation in the Slovak Republic in context of Tax Policy of EU)

Košice: Pavol Jozef Šafárik University in Košice, 2015. 408 p. ISBN 9788081522468, available at: https://www.upjs.sk/public/media/17621/zbornik-2015-01.pdf
Number of pages: 421 Posted: 30 Apr 2021
University of Pavol Jozef Šafárik in Kosice, Pavol Jozef Šafárik University in Košice, University of Pavol Jozef Šafárik in Kosice, University of Pavol Jozef Šafárik in Kosice, University of Pavol Jozef Šafárik in Kosice, University of Pavol Jozef Šafárik in Kosice and University of Pavol Jozef Šafárik in Kosice
Downloads 182 (352,050)
Citation 1

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právo, daň, priame dane, nepriame dane, správa daní, miestne dane, judikatúra, judikatúra, Súdny dvor EÚ, história, ekonomické teórie) law, tax, direct taxation, indirect taxation, tax administration, local taxes, case law, jurisprudence, Court of Justice of EU, history, economic theories

2.

Komparácia systémov miestnych daní v krajinách Vyšehradskej štvorky (Comparison of Local Taxes Systems in the Countries of Visegrad Group)

in: LIPTÁKOVÁ, K. (ed). Miestne dane v krajinách Vyšehradskej štvorky. Zborník vedeckých prác. pp. 127-186. Praha: Leges, 2021, 189 s. ISBN 978-80-7502-509-8.
Number of pages: 74 Posted: 30 Apr 2021
Anna Vartašova
University of Pavol Jozef Šafárik in Kosice
Downloads 130 (466,584)
Citation 2

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local taxes, local government, V4, Slovakia, Czech Republic, Hungary, Poland, miestne dane, územná samospráva, V4, Slovensko, Česko, Maďarsko, Poľsko

3.

Views on Quality of Tax Regulation in the Slovak Republic (Focused on Real Property Taxation)

Vartašová, A. – Červená, K. Views on Quality of Tax Regulation in the Slovak Republic (Focused on Real Property Taxation). Praha: Leges, 2019, 93 pp.
Number of pages: 97 Posted: 20 Jan 2021
Anna Vartašova and Karolína Červená
University of Pavol Jozef Šafárik in Kosice and Pavol Jozef Šafárik University in Košice
Downloads 110 (530,246)
Citation 1

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Slovak Republic; Quality of Law; Taxation Principles; Local Taxes; Real Property Tax; Municipality; Local Self-Government

4.

Základy zdaňovania (v interakcii ekonómie a práva) ("Basics of taxation")

Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2021. 125 s. ISBN 9788057400134. DOI 10.33542/ZZ2021-0013-4
Number of pages: 126 Posted: 18 Nov 2021
Karolína Červená and Anna Vartašova
Pavol Jozef Šafárik University in Košice and University of Pavol Jozef Šafárik in Kosice
Downloads 103 (556,635)

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zdaňovanie; daň; daňové právo; daňová politika - taxation; tax; tax law; tax policy

5.

UPLATŇOVANIE INŠTITÚTU MIESTNYCH DANÍ V KRAJINÁCH V4 (Application of Local Taxes in V4 Countries)

in: Interpolis ́20. Banská Bystrica: Belianum, 2020. ISBN 9788055718040. pp. 500-508.
Number of pages: 9 Posted: 30 Apr 2021
Anna Vartašova
University of Pavol Jozef Šafárik in Kosice
Downloads 98 (576,169)
Citation 1

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local taxes, local fees, V4, Slovakia, Czech Republic, Hungary, Poland, miestne dane, miestne poplatky, V4, Slovensko, Česko, Maďarsko, Poľsko

6.

Real Property Tax in the Countries of Visegrad Group – Comparative View

In Studia Iuridica Lublinensia vol. 31, no. 1, 2022, pp. 191-211. doi 10.17951/sil.2022.31.1.191-211
Number of pages: 21 Posted: 13 Apr 2022
Anna Vartašova and Karolína Červená
University of Pavol Jozef Šafárik in Kosice and Pavol Jozef Šafárik University in Košice
Downloads 95 (587,880)
Citation 5

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real property tax; tax revenue; Slovakia; Czech Republic; Hungary; Poland

7.

Real Property Tax in Slovakia – Scoping Review

Bratislava Law Review, 7(2), pp. 137-162. https://doi.org/10.46282/blr.2023.7.2.393
Number of pages: 26 Posted: 01 May 2024
Anna Vartašova, Cecilia Olexová and Radka Štefanová
University of Pavol Jozef Šafárik in Kosice, University of Economics in Bratislava - Faculty of Business Economics and Pavol Jozef Šafárik University
Downloads 64 (736,973)

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Real Property Tax; Slovakia; Scoping Review; Local Taxes; Local Government

8.

Adequacy of Current System of Property Taxation in the Slovak Republic

In: M. Radvan, R. Franzsen, W. McCluskey, F. Plimmer (eds.) Real Property Taxes and Property Markets in CEE Countries and Central Asia, pp. 80-117, Lex-Localis, 2021, ISBN 978-961-7124-04-0 (PDF), DOI: 10.4335/2021.6.3 Available online at http://www.lex-localis.press.
Number of pages: 104 Posted: 01 Jun 2021
Anna Vartašova
University of Pavol Jozef Šafárik in Kosice
Downloads 59 (768,081)

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Slovak Republic, property tax, immovable property tax, valuation, tax reform

9.

The Quality of Real Property Taxation Regulation in the Slovak Republic – the Fairness of the Current System

In: Analyses and Studies CASP=Analizy i Studia CASP. ISSN 2451-0475. vol. 8, no. 2 (2019), pp. 33-43. DOI 10.33119/ASCASP.2019.2.3
Number of pages: 11 Posted: 09 Apr 2021
Anna Vartašova and Karolína Červená
University of Pavol Jozef Šafárik in Kosice and Pavol Jozef Šafárik University in Košice
Downloads 59 (768,081)

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local tax, real property tax, municipality, local self-government, Slovak Republic, tax fairness

10.

Current System of Funding of Local Self-Government in Slovakia and Its Challenges

Financial Law Review, 2017, Issue 2 (4), pp. 45-56. DOI: 10.4467/22996834FLR.17.015.10333
Number of pages: 12 Posted: 12 Mar 2021
Anna Vartašova and Karolína Červená
University of Pavol Jozef Šafárik in Kosice and Pavol Jozef Šafárik University in Košice
Downloads 48 (847,527)

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Slovakia, Self-Government, local taxes, municipal funding

11.

The Development of Real Property Tax - The Case of City of Košice

Financial Law Review, 2020, Issue 20 (4), pp. 82-104. DOI: 10.4467/22996834FLR.20.022.13094
Number of pages: 23 Posted: 12 Mar 2021
Anna Vartašova and Karolína Červená
University of Pavol Jozef Šafárik in Kosice and Pavol Jozef Šafárik University in Košice
Downloads 47 (855,761)

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tax law, local taxation, real property tax, municipal

12.

Implementation of e-Government in the Slovak Republic at the Level of Local self-Government

Proceedings of the 17th European Conference on Digital Government: 12-13 June 2017, Lisboa. Reading: Academic Cenferences and Publishing International, 2017. ISBN 9781911218388. pp. 170-178.
Number of pages: 9 Posted: 19 Mar 2021
Anna Vartašova and Karolína Červená
University of Pavol Jozef Šafárik in Kosice and Pavol Jozef Šafárik University in Košice
Downloads 40 (916,809)

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Local Self-Government in Slovakia, E-Government in Slovakia

13.

Computerisation of Public Administration in Slovakia – Impact on (the Fiscal Position of) Municipalities

Public Governance, Administration and Finances Law Review: in the European Union and Central and Eastern Europe, vol. 4, iss. 2, 2019, pp.26-43, https://folyoirat.ludovika.hu/index.php/pga/article/view/1214
Number of pages: 18 Posted: 04 Feb 2021
Anna Vartašova and Karolína Červená
University of Pavol Jozef Šafárik in Kosice and Pavol Jozef Šafárik University in Košice
Downloads 27 (1,052,925)
Citation 1

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Municipality; Self-Government; Computerization; Rationalization; E-Government; Local Tax

14.

The Impact of Legislation on Foreign Direct Investments in Slovak Republic

In: SGEM 2016: Political sciences, Law, Finance, Economics and Tourism, vol. III. Sofia: STEF92 Technology, 2016. ISBN 9786197105742. pp. 621-629
Number of pages: 9 Posted: 14 Apr 2021
University of Pavol Jozef Šafárik in Kosice, Pavol Jozef Šafárik University in Košice and University of Pavol Jozef Šafárik in Kosice
Downloads 24 (1,088,901)

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law, business, foreign direct investments, public finance, incentives

15.

Few Reflections on Application of Principle of Proportionality in View of Fight Against Tax Frauds and Tax Evasion

In: V. Babčák, A. Románová, I. Vojníková (eds.) Tax Law vs Tax Frauds and Tax Evasion: non-conference proceedings of scientific papers. Vol. II. Košice: Pavol Jozef Šafárik University in Košice, 2015. ISBN 9788081523045. pp. 181-189
Number of pages: 12 Posted: 12 Apr 2021
Anna Vartašova
University of Pavol Jozef Šafárik in Kosice
Downloads 20 (1,139,033)

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law, tax, evasion, tax frauds, proportionality principle, tax administration

16.

The New Anti Abuse Rule in Slovak Tax Law: Strengtening of Legal Certainty?

In: System of Financial law: System of Tax Law. Brno: Masaryk University, 2015. ISBN 9788021078277. pp. 212-228.
Number of pages: 19 Posted: 07 Apr 2021
Anna Vartašova
University of Pavol Jozef Šafárik in Kosice
Downloads 20 (1,139,033)

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tax; law; EU; case law; abuse; procedure

17.

Taxation of Accommodation Services Provided in the Framework of the Collaborative Economy in the Slovak Republic

Proceedings of the 5th International Conference on Tourism Research ICTR 2022, pp. 433-440, https://doi.org/10.34190/ictr.15.1.108
Number of pages: 11 Posted: 28 Mar 2024 Last Revised: 12 Apr 2024
Anna Vartašova, Karolína Červená and Cecilia Olexová
University of Pavol Jozef Šafárik in Kosice, Pavol Jozef Šafárik University in Košice and University of Economics in Bratislava - Faculty of Business Economics
Downloads 19 (1,151,459)
Citation 1

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taxation, collaborative economy, tourism, accommodation services, Slovak Republic

18.

The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study

Bialystok Legal Studies Białostockie Studia Prawnicze 2024 vol. 29 no. 1
Number of pages: 16 Posted: 15 Apr 2024
University of Warmia and Mazury in Olsztyn (UWM), University of Bialystok, Masaryk University - Faculty of Law and University of Pavol Jozef Šafárik in Kosice
Downloads 16 (1,188,970)

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Czech Republic; local fees; Poland; Slovakia; tax law; tourist tax

19.

Real Property Tax Collection in Slovakia in the Context of Sustainable Local Self-government Financing: Tax Arrears Analysis

Interaction of law and economics: sustainable development, pp. 29-38, Warsaw: SCIENDO, 2024. ISBN 9788367405331, DOI 10.2478/9788367405331-004
Number of pages: 10 Posted: 13 Dec 2024
Karolína Červená and Anna Vartašova
Pavol Jozef Šafárik University in Košice and University of Pavol Jozef Šafárik in Kosice
Downloads 13 (1,225,117)

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public finance sustainability, local government budget, taxation, Slovakia, real property tax, local taxes, tax arrears JEL Classification: K34

20.

REFLEXIA POLITICKÝCH STRÁN A HNUTÍ NA OTÁZKY FINANCOVANIA ÚZEMNEJ SAMOSPRÁVY (Reflection of Political Parties on Local Government Financing Issues)

In Interpolis´23, Belianum: Banská Bystrica, pp. 34-46
Posted: 23 May 2024
Anna Vartašova and Karolína Červená
University of Pavol Jozef Šafárik in Kosice and Pavol Jozef Šafárik University in Košice

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Slovak Republic, parliamentary elections, political parties and movements, financing of the local self-government

21.

Historical Development of Real Property Tax Regulation in the Territory of Slovakia in the Period of 1918–2005

Historicky casopis 5/2023, pp. 895-930, https://doi.org/10.31577/histcaso.2023.71.5.7
Posted: 01 May 2024
Anna Vartašova and Karolína Červená
University of Pavol Jozef Šafárik in Kosice and Pavol Jozef Šafárik University in Košice

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Czechoslovak Republic; World War II; Socialist period; Territory of Slovakia; Real property taxation; Legislation;

22.

Engineering Structures and Their (non)Taxation by Slovak Real Property Tax (in the V4 Context)

Gdańsk Legal Studies 1/2024, pp. 82-94, https://doi.org/10.26881/gsp.2024.1.06
Posted: 01 May 2024
University of Pavol Jozef Šafárik in Kosice, University of Pavol Jozef Šafárik in Kosice, Széchenyi István University and Széchenyi István University - Faculty of Law and Political Sciences

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real property tax; object of taxation; tax on buildings, engineering structures, utility lines; local government financing

23.

Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic

Anna Romanova, Michal Radvan, Johan Schweigl. Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic. Lex Localis : Journal of Local Self-Government. - ISSN 1581-5374. - Roč. 17, č. 3 (2019), s. 591-616. - DOI 10.4335/17.3.591-616(2019)
Posted: 20 Jan 2021
Anna Vartašova, Michal Radvan and Johan Schweigl
University of Pavol Jozef Šafárik in Kosice, Masaryk University - Faculty of Law and Masaryk University - Faculty of Law

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Local Tax, Local Charge, Slovak Republic, Czech Republic, Constitution, European Charter of Local Self-Government