{"id":13654,"date":"2017-11-20T07:37:18","date_gmt":"2017-11-20T07:37:30","guid":{"rendered":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/veda-a-vyskum\/vedecky-vyskum\/17044-2\/"},"modified":"2023-01-13T12:29:51","modified_gmt":"2023-01-13T11:29:51","slug":"anotacia-5","status":"publish","type":"page","link":"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-5\/","title":{"rendered":"VEGA \u010d. 1\/0846\/17"},"content":{"rendered":"<p><strong>Anot\u00e1cia (podstata) vedeck\u00e9ho projektu:<\/strong><\/p>\n<p style=\"margin: 0cm 0cm 8pt;text-align: justify\">Harmoniz\u00e1cia v\u00a0oblasti priamych a\u00a0nepriamych dan\u00ed a\u00a0s\u00a0t\u00fdm s\u00favisiaca koordin\u00e1cia da\u0148ov\u00fdch polit\u00edk jednotliv\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov Eur\u00f3pskej \u00fanie (E\u00da) predstavuje z\u00e1va\u017en\u00fa pr\u00e1vnu, ekonomick\u00fa, ako aj politick\u00fa ot\u00e1zku, ktorou sa musia vl\u00e1dy jednotliv\u00fdch \u0161t\u00e1tov zaobera\u0165, a\u00a0to v\u00a0z\u00e1ujme zachovania ekonomick\u00e9ho progresu a\u00a0hospod\u00e1rskej stability. Predkladan\u00fd projekt sa preto bude zaobera\u0165 anal\u00fdzou jednotliv\u00fdch iniciat\u00edv in\u0161tit\u00faci\u00ed E\u00da v\u00a0oblasti priamych a\u00a0nepriamych dan\u00ed, ke\u010f\u017ee tieto maj\u00fa v\u00fdrazn\u00fd vplyv na vn\u00fatro\u0161t\u00e1tny pr\u00e1vny r\u00e1mec a\u00a0pozornos\u0165 bude venovan\u00e1 hodnoteniu ich rozpo\u010dtovo- pr\u00e1vnych dopadov v\u00a0SR. Hlavn\u00fd z\u00e1ujem bude v\u00a0tomto smere s\u00fastreden\u00fd na najaktu\u00e1lnej\u0161iu problematiku, predov\u0161etk\u00fdm na anal\u00fdzu iniciat\u00edv E\u00da v\u00a0oblasti boja proti da\u0148ov\u00fdm podvodom a\u00a0da\u0148ov\u00fdm \u00fanikom a znovuotvorenie diskusi\u00ed o\u00a0problematike zavedenia spolo\u010dn\u00e9ho konsolidovan\u00e9ho z\u00e1kladu dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b (CCCTB), vyjadren\u00fdch v\u00a0\u0161pecializovan\u00fdch ak\u010dn\u00fdch pl\u00e1noch E\u00da.<\/p>\n<p style=\"margin: 0cm 0cm 8pt;text-align: justify\"><strong>Project summary:<\/strong><\/p>\n<p style=\"text-align: justify\">Harmonization in the field of direct and indirect taxes and the related coordination of tax policies of each European Union (EU) states is a serious legal, economic and policy issue. In this respect, national governments deal with these issues, in order to maintain economic progress and stability. The proposed project therefore will focus on examining various initiatives of the EU institutions in the area of direct and indirect taxes, which have the\u00a0significant impact on the national legal framework and will be assessing their budgetary impact in the Slovak republic. Attention will be focused in this direction on the most actual issues, especially on the analysis of EU initiatives in the fight against tax fraud and tax evasion and relaunched discussions about the issues of introducing the Common Consolidated Corporate Tax Base (CCCTB), which take place in specialized action plans of EU.<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anot\u00e1cia (podstata) vedeck\u00e9ho projektu: Harmoniz\u00e1cia v\u00a0oblasti priamych a\u00a0nepriamych dan\u00ed a\u00a0s\u00a0t\u00fdm s\u00favisiaca koordin\u00e1cia da\u0148ov\u00fdch polit\u00edk jednotliv\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov Eur\u00f3pskej \u00fanie (E\u00da) predstavuje z\u00e1va\u017en\u00fa pr\u00e1vnu, ekonomick\u00fa, ako aj politick\u00fa ot\u00e1zku, ktorou sa musia vl\u00e1dy jednotliv\u00fdch \u0161t\u00e1tov zaobera\u0165, a\u00a0to v\u00a0z\u00e1ujme zachovania ekonomick\u00e9ho progresu a\u00a0hospod\u00e1rskej stability. Predkladan\u00fd projekt sa preto bude zaobera\u0165 anal\u00fdzou jednotliv\u00fdch iniciat\u00edv in\u0161tit\u00faci\u00ed E\u00da v\u00a0oblasti priamych &hellip; <a href=\"https:\/\/www.upjs.sk\/pravnicka-fakulta\/vedecky-vyskum\/vedecke-projekty\/prehlad-riesenych-projektov\/anotacia-5\/\">\u010c\u00edta\u0165 \u010falej<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":13629,"menu_order":7,"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-13654","page","type-page","status-publish","hentry"],"acf":{"acf_link_na_externy_obsah":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VEGA \u010d. 1\/0846\/17 - 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-5\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VEGA \u010d. 1\/0846\/17 - Pr\u00e1vnick\u00e1 fakulta | UPJ\u0160\" \/>\n<meta property=\"og:description\" content=\"Anot\u00e1cia (podstata) vedeck\u00e9ho projektu: Harmoniz\u00e1cia v\u00a0oblasti priamych a\u00a0nepriamych dan\u00ed a\u00a0s\u00a0t\u00fdm s\u00favisiaca koordin\u00e1cia da\u0148ov\u00fdch polit\u00edk jednotliv\u00fdch \u010dlensk\u00fdch \u0161t\u00e1tov Eur\u00f3pskej \u00fanie (E\u00da) predstavuje z\u00e1va\u017en\u00fa pr\u00e1vnu, ekonomick\u00fa, ako aj politick\u00fa ot\u00e1zku, ktorou sa musia vl\u00e1dy jednotliv\u00fdch \u0161t\u00e1tov zaobera\u0165, a\u00a0to v\u00a0z\u00e1ujme zachovania ekonomick\u00e9ho progresu a\u00a0hospod\u00e1rskej stability. 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