Search Results - "Vartašová, Anna"

INVOLVEMENT OF DIGITAL PLATFORMS IN THE PROCESS OF PAYMENT OF ACCOMMODATION TAX IN SLOVAKIA - THEORY VS. REALITY.

Alternate Title: ZAANGAŻOWANIE PLATFORM CYFROWYCH W PROCES PŁATNOŚCI PODATKU NOCLEGOWEGO NA SŁOWACJI - TEORIA VS. RZECZYWISTOŚĆ. (Turkish)

Authors: Vartašová, Anna Červená, Karolína

Source: Acta Universitatis Lodziensis. Folia Luridica; 2025, Vol. 110, p37-51, 15p

Subject Terms: INHERITANCE & transfer tax, TOURISM, LOCAL taxation, DIGITAL technology, CRITICAL currents

Geographic Terms: SLOVAKIA

Buildings and Structures as the Object of Real Property Taxes in the Countries of the Visegrad Group

Authors: Vartašová, Anna Pavol Jozef Šafárik University in Košice, Faculty of Law, Department of Financial Law, Tax Law and Economics (Slovakia)

Contributors: Vartašová, Anna Pavol Jozef Šafárik University in Košice, Faculty of Law, Department of Financial Law, Tax Law and Economics (Slovakia)

Source: Challenges of Contemporary Tax Law ISBN: 9788383314006

File Description: application/pdf

Access URL: https://hdl.handle.net/11089/55240

Accommodation Tax In The City Of Košice - Initial Stage Of Research.

Authors: VARTAŠOVÁ, ANNA ČERVENÁ, KAROLÍNA

Source: Economics & Law / Ekonomia i Prawo; Jun2025, Vol. 24 Issue 2, p135-159, 25p

Subject Terms: LOCAL taxation, EVIDENCE gaps, MUNICIPAL revenue, CITIES & towns, TOURISM

Geographic Terms: SLOVAKIA, KOSICE (Slovakia)

GAAR in the Slovak Republic ; Klauzula GAAR w Republice Słowackiej

Authors: Hrabčák, Ladislav Vartašová, Anna

Source: Analysis and Studies CASP; Vol. 16 No. 2 (2023): Analyses and Studies of CASP; 1-10 ; Analizy i Studia CASP; Tom 16 Nr 2 (2023): Analizy i Studia CASP; 1-10 ; 2451-0475 ; 2451-0203

Subject Terms: GAAR, Slovak Republic, tax administration, taxation, foreseeability of law, tax evasion, Republika Słowacka, administracja podatkowa, opodatkowanie, przewidywalność prawa, uchylanie się od opodatkowania

File Description: application/pdf

Relation: https://econjournals.sgh.waw.pl/ASCASP/article/view/4333/4337; https://econjournals.sgh.waw.pl/ASCASP/article/view/4333/4338; https://econjournals.sgh.waw.pl/ASCASP/article/view/4333

Availability: https://econjournals.sgh.waw.pl/ASCASP/article/view/4333

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

Authors: Vartašová, Anna Červená, Karolína Olexová, Cecília

Source: Proceedings of the International Conference on Tourism Research (ICTR); 2022, p433-440, 8p

Subject Terms: SHARING economy, COVID-19 pandemic, TOURISM, FISCAL policy

Geographic Terms: SLOVAKIA

Position of the Local Development Fee in the System of Local Taxes and Fees in the Slovak Republic.

Authors: VARTAŠOVÁ, ANNA ČERVENÁ, KAROLÍNA

Source: Lex Localis: Journal of Local Self-Government; Jul2023, Vol. 21 Issue 3, p525-544, 20p

Subject Terms: LOCAL taxation, ADMINISTRATIVE fees, SYSTEMS development, PROFESSIONAL fees, MUNICIPAL budgets

Geographic Terms: SLOVAKIA, BRATISLAVA (Slovakia)

Money and currency within the context of social development in the territory of Slovakia

Authors: Červená, Karolína Vartašová, Anna

Subject Terms: money, currency, financial system, legal regulation, pieniądze, waluta, system finansowy, regulacja prawna

File Description: application/pdf

Relation: Polityka i Społeczeństwo nr 2(19)/2021, s. 34–53; http://repozytorium.ur.edu.pl/handle/item/7332

Availability: http://repozytorium.ur.edu.pl/handle/item/7332
https://doi.org/10.15584/polispol.2021.2.3

THE DEVELOPMENT OF REAL PROPERTY TAX -- THE CASE OF CITY OF KOŠICE.

Authors: VARTAŠOVÁ, ANNA ČERVENÁ, KAROLÍNA

Source: Financial Law Review (2299-6834); 2020, Vol. 20 Issue 4, p82-104, 23p

Subject Terms: REAL property tax, LOCAL taxation, TAX laws, MUNICIPAL finance

Geographic Terms: SLOVAKIA

Finančné právo a daňové právo v 21. storočí - Recenzovaný zborník príspevkov z III. ročníka študentského sympózia

Authors: Popovič, Adrián Sábo, Jozef Vartašová, Anna

Subject Terms: blockchain, virtuálna mena, daňová spravodlivosť, Právnická fakulta UPJŠ, dane

The development of real property tax - the case of city of Košice

Authors: Vartašová , Anna Červená , Karolína

Source: Financial Law Review; No. 20(4) (2020); 82-104 ; Financial Law Review; Nr 20(4) (2020); 82-104 ; 2299-6834

Subject Terms: tax law, local taxation, real property tax, municipal

File Description: application/pdf

Relation: https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/5430/4758; https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/5430

Availability: https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/5430

DIGITÁLNE PLATFORMY V SEGMENTE KRÁTKODOBÉHO UBYTOVANIA NA SLOVENSKU – PREHĽAD LITERATÚRY

Authors: Vartašová, Anna orcid:0000-0002-1366- Červená, Karolína

Subject Terms: digital platforms, tourism, accommodation services, accommodation tax, V.SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA, Právnická fakulta UPJŠ

Relation: https://zenodo.org/communities/pavol-jozef-safarik-university-in-kosice-slovakia/; https://zenodo.org/records/10528460; oai:zenodo.org:10528460

Availability: https://doi.org/10.33542/VSCD-0269-5-20
https://zenodo.org/records/10528460

VÝVOJ LEGISLATÍVY DANE Z NEHNUTEĽNOSTÍ V OBDOBÍ PANDEMICKOM A POSTPANDEMICKOM

Authors: Lazoríková, Elena orcid:0009-0000-7984- Vartašová, Anna

Subject Terms: daň z nehnuteľnosti, pandémia COVID 19, legislatívne zmeny, sadzby dane, V.SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA, Právnická fakulta UPJŠ

Relation: https://zenodo.org/communities/pavol-jozef-safarik-university-in-kosice-slovakia/; https://zenodo.org/records/10528080; oai:zenodo.org:10528080

Availability: https://doi.org/10.33542/VSCD-0269-5-12
https://zenodo.org/records/10528080

Challenges of the Current Tax-sharing System in Slovakia.

Authors: Vartašová, Anna Štrkolec, Miroslav

Source: Institutiones Admistrationis: Journal of Administrative Sciences (IAJAS); 2024, Vol. 4 Issue 2, p31-44, 14p

Subject Terms: LOCAL finance, STATE taxation, INTERNAL revenue, BUDGET, LOCAL government

Position of the Local Development Fee in the System of Local Taxes and Fees in the Slovak Republic ; Položaj pristojbine za lokalni razvoj v sistemu lokalnih davkov in pristojbin na Slovaškem

Authors: Vartašová, Anna Červená, Karolína

Source: Lex localis - Journal of Local Self-Government; Vol 21 No 3 (2023); 525-544 ; 1855-363X ; 1581-5374

Subject Terms: scipo, droit

Relation: http://pub.lex-localis.info/index.php/LexLocalis/article/view/2041

Availability: http://pub.lex-localis.info/index.php/LexLocalis/article/view/2041

Real Property Tax in the Countries of Visegrad Group – Comparative View ; Podatek od nieruchomości w państwach Grupy Wyszehradzkiej w ujęciu porównawczym

Authors: Vartašová, Anna Červená, Karolína Science and grant agency of Ministry of The Ministry of Education, Science, Research and Sport of the Slovak Republic

Contributors: Vartašová, Anna Červená, Karolína Science and grant agency of Ministry of The Ministry of Education, Science, Research and Sport of the Slovak Republic

Source: Studia Iuridica Lublinensia; Vol 31, No 1 (2022); 191-211 ; 1731-6375

Subject Terms: real property tax, tax revenue, Slovakia, Czech Republic, Hungary, Poland, podatek od nieruchomości, przychody podatkowe, Słowacja, Czechy, Węgry, Polska

File Description: application/pdf

Relation: https://journals.umcs.pl/sil/article/view/13410/pdf; https://journals.umcs.pl/sil/article/downloadSuppFile/13410/7194; https://journals.umcs.pl/sil/article/view/13410

Availability: https://journals.umcs.pl/sil/article/view/13410
https://doi.org/10.17951/sil.2022.31.1.191-211

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

Authors: Pahl, Bogumil Popławski, Mariusz Radvan, Michal et al.

Source: Bialostockie Studia Prawnicze; Mar2024, Vol. 29 Issue 1, p113-128, 16p

Subject Terms: TOURISM, TOURISM taxation, TAX laws, TOURIST attractions, COMPARATIVE law, LOCAL taxation, BORDERLANDS, CONTRACTS, AIR pollution

Geographic Terms: POLAND, SLOVAKIA, CZECH Republic

The Quality of Real Property Taxation Regulation in the Slovak Republic – the Fairness of the Current System ; Jakość przepisów regulujących opodatkowanie nieruchomości w Republice Słowackiej – sprawiedliwość obecnego systemu

Authors: Vartašová, Anna Červená, Karolína

Source: Analysis and Studies CASP; Vol. 8 No. 2 (2019): Analyses and Studies of CASP; 37-49 ; Analizy i Studia CASP; Tom 8 Nr 2 (2019): Analizy i Studia CASP; 37-49 ; 2451-0475 ; 2451-0203

Subject Terms: local tax, real property tax, municipality, local self-government, Slovak Republic, tax fairness, podatek lokalny, podatek od nieruchomości, gmina, samorząd lokalny, Republika Słowacka, sprawiedliwość podatkowa

File Description: application/pdf

Relation: https://econjournals.sgh.waw.pl/ASCASP/article/view/1159/1027; https://econjournals.sgh.waw.pl/ASCASP/article/view/1159/1028; https://econjournals.sgh.waw.pl/ASCASP/article/view/1159

Availability: https://econjournals.sgh.waw.pl/ASCASP/article/view/1159

Engineering Structures and Their (non)Taxation by Slovak Real Property Tax (in the V4 Context) ; Budowle inżynieryjne i ich (nie)opodatkowanie słowackim podatkiem od nieruchomości (w kontekście V4)

Authors: Vartašová, Anna Bujňáková, Mária Hulkó, Gábor et al.

Source: Gdańsk Legal Studies; No. 1(62)/2024: Financial Law and Sustainable Development; 82-97 ; Gdańskie Studia Prawnicze; Nr 1(62)/2024: Prawo finansowe i zrównoważony rozwój; 82-97 ; 1734-5669

Subject Terms: podatek od nieruchomości, przedmiot opodatkowania, podatek od budynków, budowli inżynieryjnych, przyłączy, finansowanie jednostek samorządu terytorialnego, real property tax, object of taxation, tax on buildings, engineering structures, utility lines, local government financing

File Description: application/pdf

Relation: https://czasopisma.bg.ug.edu.pl/index.php/gdanskie_studia_prawnicze/article/view/10526/9473; https://czasopisma.bg.ug.edu.pl/index.php/gdanskie_studia_prawnicze/article/view/10526

Availability: https://czasopisma.bg.ug.edu.pl/index.php/gdanskie_studia_prawnicze/article/view/10526
https://doi.org/10.26881/gsp.2024.1.06

Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Authors: Kukulski, Ziemowit Sęk, Małgorzata Hamaekers, Hubert et al.

Source: Lodz University Press; ; Wydawnictwo Uniwersytetu Łódzkiego

Subject Terms: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

File Description: Digital (DA)

Relation: https://www.press.uni.lodz.pl/index.php/wul/catalog/book/1154

Availability: https://www.press.uni.lodz.pl/index.php/wul/catalog/book/1154

A Critical Analysis of Selected Aspects of Real Estate Taxation in the Context of Recent Legislative Amendments in the Czech Republic.

Authors: Zelenská, Taťána

Source: Review of European & Comparative Law; 2024, Vol. 58 Issue 3, p157-179, 23p

Subject Terms: REAL property tax, TAX base, GROSS domestic product, REAL estate development, MUNICIPAL government, PROPERTY tax

Company/Entity: ORGANISATION for Economic Co-operation & Development