Šrobárova 2
Košice, 041 32
Slovakia
University of Pavol Jozef Šafárik in Kosice
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
local taxes, local government, V4, Slovakia, Czech Republic, Hungary, Poland, miestne dane, územná samospráva, V4, Slovensko, Česko, Maďarsko, Poľsko
Slovak Republic; Quality of Law; Taxation Principles; Local Taxes; Real Property Tax; Municipality; Local Self-Government
zdaňovanie; daň; daňové právo; daňová politika - taxation; tax; tax law; tax policy
local taxes, local fees, V4, Slovakia, Czech Republic, Hungary, Poland, miestne dane, miestne poplatky, V4, Slovensko, Česko, Maďarsko, Poľsko
real property tax; tax revenue; Slovakia; Czech Republic; Hungary; Poland
Real Property Tax; Slovakia; Scoping Review; Local Taxes; Local Government
Slovak Republic, property tax, immovable property tax, valuation, tax reform
local tax, real property tax, municipality, local self-government, Slovak Republic, tax fairness
Slovakia, Self-Government, local taxes, municipal funding
tax law, local taxation, real property tax, municipal
Local Self-Government in Slovakia, E-Government in Slovakia
Municipality; Self-Government; Computerization; Rationalization; E-Government; Local Tax
law, business, foreign direct investments, public finance, incentives
law, tax, evasion, tax frauds, proportionality principle, tax administration
tax; law; EU; case law; abuse; procedure
taxation, collaborative economy, tourism, accommodation services, Slovak Republic
Czech Republic; local fees; Poland; Slovakia; tax law; tourist tax
public finance sustainability, local government budget, taxation, Slovakia, real property tax, local taxes, tax arrears JEL Classification: K34
Slovak Republic, parliamentary elections, political parties and movements, financing of the local self-government
Czechoslovak Republic; World War II; Socialist period; Territory of Slovakia; Real property taxation; Legislation;
real property tax; object of taxation; tax on buildings, engineering structures, utility lines; local government financing
Local Tax, Local Charge, Slovak Republic, Czech Republic, Constitution, European Charter of Local Self-Government
