{"id":13631,"date":"2016-08-05T09:41:39","date_gmt":"2016-08-05T09:41:39","guid":{"rendered":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/veda-a-vyskum\/vedecky-vyskum\/14065-2\/"},"modified":"2022-10-24T16:54:49","modified_gmt":"2022-10-24T16:54:49","slug":"14065-2","status":"publish","type":"page","link":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/14065-2\/","title":{"rendered":"VEGA \u010d. 1\/0375\/15"},"content":{"rendered":"<p><strong>Anot\u00e1cia:<\/strong><\/p>\n<p>Strata na da\u0148ov\u00fdch prij\u00edmoch \u0161t\u00e1tu dosahuje v s\u00fa\u010dasnosti enormn\u00e9 rozmery. Je mo\u017en\u00e9 identifikova\u0165 viacero faktorov, ktor\u00e9 t\u00fato stratu sp\u00f4sobuj\u00fa, najv\u00fdraznej\u0161\u00ed vplyv na jej existencii nes\u00fa predov\u0161etk\u00fdm da\u0148ov\u00e9 \u00faniky, a to tak leg\u00e1lne, ako aj tie neleg\u00e1lne. Predpokladan\u00fd projekt sa preto bude zaobera\u0165 anal\u00fdzou d\u00f4vodov existencie a sk\u00faman\u00edm mo\u017enost\u00ed predch\u00e1dzania da\u0148ov\u00fdch \u00fanikov na legislat\u00edvnej \u00farovni. Nako\u013eko pop\u00edsan\u00fd probl\u00e9m dosahuje pod\u013ea n\u00e1zoru \u010dlenov rie\u0161ite\u013esk\u00e9ho kolekt\u00edvu kritick\u00e9 rozmery, vy\u017eaduje si jeho rie\u0161enie neodkladn\u00fd, ale najm\u00e4 komplexn\u00fd pr\u00edstup. Projekt preto navrhuje pri rie\u0161en\u00ed sk\u00faman\u00e9ho probl\u00e9mu ako nevyhnutnos\u0165 koordin\u00e1ciu p\u00f4sobenia in\u0161tit\u00fatov nielen (i ke\u010f najm\u00e4) da\u0148ov\u00e9ho pr\u00e1va, ale aj in\u00fdch pr\u00e1vnych odvetv\u00ed, a to pr\u00e1va obchodn\u00e9ho, ako regul\u00e1tora prostredia, v ktorom k obch\u00e1dzaniu a poru\u0161ovaniu da\u0148ov\u00fdch noriem doch\u00e1dza, ale i pr\u00e1va trestn\u00e9ho, ktor\u00e9 p\u00f4sob\u00ed ako n\u00e1stroj represie a z\u00e1rove\u0148 prevencie, a to hrozbou sankcie prisl\u00fachaj\u00facej za toto obch\u00e1dzanie \u010di poru\u0161ovanie da\u0148ov\u00fdch noriem.<\/p>\n<p><strong>Project summary:<\/strong><\/p>\n<p>Tax revenue losses of the state currently reach enormous proportions. It is possible to identify several factors causing these losses, nevertheless, the most significant being mainly tax evasions and tax frauds. The proposed project will therefore focus on examining reasons for the their existence and exploring the possibilities of preventing them at the legislative level. Since the described problem in opinion of the research team reaches critical dimensions, its solution requires an urgent and particularly, comprehensive approach. The project, therefore, proposes in order to solve the studied problem as a necessity the coordination of the instruments not only (albeit mainly) tax law, as well as, other branches of law, i. e. commercial law, as this is the regulator of the environment in which the circumventions and violations of tax law occur, as well as, criminal law, which acts as a tool of repression and prevention with the threat of sanctions associated with the circumvention or violation of tax rules.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anot\u00e1cia: Strata na da\u0148ov\u00fdch prij\u00edmoch \u0161t\u00e1tu dosahuje v s\u00fa\u010dasnosti enormn\u00e9 rozmery. Je mo\u017en\u00e9 identifikova\u0165 viacero faktorov, ktor\u00e9 t\u00fato stratu sp\u00f4sobuj\u00fa, najv\u00fdraznej\u0161\u00ed vplyv na jej existencii nes\u00fa predov\u0161etk\u00fdm da\u0148ov\u00e9 \u00faniky, a to tak leg\u00e1lne, ako aj tie neleg\u00e1lne. Predpokladan\u00fd projekt sa preto bude zaobera\u0165 anal\u00fdzou d\u00f4vodov existencie a sk\u00faman\u00edm mo\u017enost\u00ed predch\u00e1dzania da\u0148ov\u00fdch \u00fanikov na legislat\u00edvnej \u00farovni. &hellip; <a href=\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/14065-2\/\">\u010c\u00edta\u0165 \u010falej<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":13629,"menu_order":12,"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":""},"class_list":["post-13631","page","type-page","status-publish","hentry"],"acf":{"acf_link_na_externy_obsah":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VEGA \u010d. 1\/0375\/15 - 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\/14065-2\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VEGA \u010d. 1\/0375\/15 - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\" \/>\n<meta property=\"og:description\" content=\"Anot\u00e1cia: Strata na da\u0148ov\u00fdch prij\u00edmoch \u0161t\u00e1tu dosahuje v s\u00fa\u010dasnosti enormn\u00e9 rozmery. 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