336743834146EEBC2A2BD91B70520F66E93AF706 JUDr. Anna Vartašová, PhD. anna.vartasova@upjs.sk https://ais2.upjs.sk/fotoprezentacia/BE0C7FC9644D2288BECB3D9AFB9908C979CF772B.jpg true +42155234 4160 LA2O10 1.00 783 Scientists University Researcher KFPDPaE Department of Financial Law, Tax Law and Economy https://www.upjs.sk/pravnicka-fakulta/pracoviska/kfpdpae/ PrF UPJŠ Faculty of Law Pavol Jozef Šafárik University in Košice Faculty of Law 5002804 About me researcher, priority research area: local taxes, direct taxes 350707 Projects - "Taxation of real property – legal status and potential", 2021-01-01 to 2024-12-31, Ministry of Education, Science, Research and Sport of the Slovak Republic (Bratislava, SK), No. VEGA 1/0214/21, principal researcher; - “Basics of taxation (economic and legal perspective)”, 2020-07-01 to 2021-06-30, Pavol Jozef Šafárik University in Košice (SK), No. VVGS-2020-1502, research team member; - "Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies)", 2020-07-01 to 2023-12-31, Slovak Research and Development Agency (Bratislava, SK), No. APVV-19-0124, research team member; - “The impact of local taxes proceeds on performance of local government tasks in both economically developed and lagging regions in the context of Industry 4.0”, 2018-01-01 to 2021-12-31, Ministry of Education, Science, Research and Sport of the Slovak Republic (Bratislava, SK), No. VEGA 1/0151/18, research team member; - “Tax evasion and tax avoidance (motivation factors, formation and elimination)”, 2017-07-01 to 2020-06-30, Slovak Research and Development Agency (Bratislava, SK), No. APVV 16-0160, research team member; - “Implementation of the initiatives of the EU institutions in the field of direct taxes and indirect taxes and their budgetary law implications”, 2017-01-01 to 2019-12-31, Ministry of Education, Science, Research and Sport of the Slovak Republic (Bratislava, SK), No. VEGA 1/0846/17, research team member; - “Electronisation of business with emphasis on the legal and technical aspects”, 2015-07-01 to 2019-06-30, Slovak Research and Development Agency (Bratislava, SK), No. APVV-14-0598, research team member; - “Tax evasion and tax frauds and possibilities of their prevention (by means of tax law, commercial law and criminal law)”, 2015-01-01 to 2018-12-31, Ministry of Education, Science, Research and Sport of the Slovak Republic (Bratislava, SK), No. VEGA 1/0375/15, deputy of principal researcher; - “The impact of the EU tax policy on the national legislation in Slovakia”, 2012-01-01 to 2014-12-31, Ministry of Education, Science, Research and Sport of the Slovak Republic (Bratislava, SK), No. research team member; - “Interpretation of tax law standards by public authorities and the judiciary”, 2020-07-01 to 2011-12-31, Pavol Jozef Šafárik University in Košice (SK), VVGS č. 10/10-11, deputy of principal researcher. 350702 International collaboration - Masaryk University, Brno - International Property Tax Institute, Toronto - International Center of Public Finance and Tax Law Research, Bialystok -1 true I. Basic information -2 true I.1 Surname Vartašová -3 true I.2 Name Anna -4 true I.3 Degrees JUDr., PhD. -5 true I.4 Year of birth 1986 -6 true I.5 Name of the workplace Pavol Jozef Šafárik University in Košice, Faculty of Law, Department of Financial Law, Tax Law and Economics -7 true I.6 Address of the workplace Kováčska 26, 04075 Košice -8 true I.7 Position researcher -9 true I.8 E-mail address anna.romanova@upjs.sk -10 true I.9 Hyperlink to the entry of a person in the Register of university staff https://www.portalvs.sk/regzam/detail/19524 -11 true I.10 Name of the study field in which a person works at the university Právo -12 true I.11 ORCID iD 0000-0002-1366-0134 -13 true II. Higher education and further qualification growth -14 true II.1 First degree of higher education -15 true II.a Name of the university or institution -16 true II.b Year -17 true II.c Study field and programme -18 true II.2 Second degree of higher education -19 true II.a Name of the university or institution Pavol Jozef Šafárik University in Košice, Faculty of Law -20 true II.b Year 2009 -21 true II.c Study field and programme 3.4.1. Law -22 true II.3 Third degree of higher education -23 true II.a Name of the university or institution Pavol Jozef Šafárik University in Košice, Faculty of Law -24 true II.b Year 2012 -25 true II.c Study field and programme 3.4.10. Commercial and Financial Law -26 true II.4 Associate professor -27 true II.a Name of the university or institution slovak Academy of Sciences -28 true II.b Year 2022 -29 true II.c Study field and programme Research seniority degree IIa (VKS IIa) -30 true II.5 Professor -31 true II.a Name of the university or institution -32 true II.b Year -33 true II.c Study field and programme -34 true II.6 Doctor of Science (DrSc.) -35 true II.a Name of the university or institution -36 true II.b Year -37 true II.c Study field and programme -38 true III. Current and previous employment -39 true III.a Occupation-position researcher -40 true III.b Institution Pavol Jozef Šafárik University in Košice, Faculty of Law -41 true III.c Duration 2014 - present -39 true III.a Occupation-position postdoctoral position -40 true III.b Institution Pavol Jozef Šafárik University in Košice, Faculty of Law -41 true III.c Duration 2012-2014 -42 true IV. Development of pedagogical, professional, language, digital and other skills -43 true IV.a Activity description, course name, other LMS Moodle -44 true IV.b Name of the institution Pavol Jozef Šafárik University in Košice -45 true IV.c Year 2020 -43 true IV.a Activity description, course name, other Market Value-Based Taxation of Real Property: Lessons from International Experience -44 true IV.b Name of the institution Lincoln Institute of Land Policy & Center of Excellence in Finance, Ľubľana -45 true IV.c Year 2017 -43 true IV.a Activity description, course name, other MODERNIZING PROPERTY TAXATION IN CEE -44 true IV.b Name of the institution Finance Ministry, Prague, Czech Republic & International Property Tax Institute -45 true IV.c Year 2016 -43 true IV.a Activity description, course name, other Intensive course of Spanish -44 true IV.b Name of the institution SpainBcn-Programs, Barcelona -45 true IV.c Year 2015 -43 true IV.a Activity description, course name, other Microsoft Office -44 true IV.b Name of the institution Pavol Jozef Šafárik University in Košice -45 true IV.c Year 2021 -43 true IV.a Activity description, course name, other Summer School of Statistical Methods -44 true IV.b Name of the institution SC&C Partner, Brno -45 true IV.c Year 2022 -46 true V. Overview of activities within the teaching career at the university -47 true V.1 Overview of the profile courses taught in the current academic year according to study programmes -48 true V.1.a Name of the profile course Daňové právo - štátna skúška -49 true V.1.b Study programme Law -50 true V.1.c Degree I.+II. -51 true V.1.d Field of study law -52 true V.2 Overview of the responsibility for the delivery, development and quality assurance of the study programme or its part at the university in the current academic year -56 true V.3 Overview of the responsibility for the development and quality of the field of habilitation procedure and inaugural procedure in the current academic year -59 true V.4 Overview of supervised final theses -60 true V.4.1 Number of currently supervised theses -61 true V.4.a Bachelor's (first degree) 2 -62 true V.4.b Diploma (second degree) 3 -63 true V.4.c Dissertation (third degree) -64 true V.4.2 Number of defended theses -65 true V.4.a Bachelor's (first degree) 1 -66 true V.4.b Diploma (second degree) 2 -67 true V.4.c Dissertation (third degree) -68 true V.5 Overview of other courses taught in the current academic year according to study programmes -69 true V.5.a Name of the course Comparative Tax Law -70 true V.5.b Study programme Sokrates-Erasmus-Law -71 true V.5.c Degree I.+II. -72 true V.5.d Field of study Law -73 true VI. Overview of the research/artistic/other outputs -74 true VI.1 Overview of the research/artistic/other outputs and the corresponding citations -75 true VI.1.1 Number of the research/artistic/other outputs -76 true VI.1.a Overall 100 -77 true VI.1.b Over the last six years 41 -78 true VI.1.2 Number of the research/artistic/other outputs registered in the Web of Science or Scopus databases -79 true VI.1.a Overall 8 -80 true VI.1.b Over the last six years 3 -81 true VI.1.3 Number of citations corresponding to the research/artistic/other outputs -82 true VI.1.a Overall 347 -83 true VI.1.b Over the last six years 208 -84 true VI.1.4 Number of citations registered in the Web of Science or Scopus databases -85 true VI.1.a Overall 13 -86 true VI.1.b Over the last six years 9 -87 true VI.1.5 Number of invited lectures at the international, national level -88 true VI.1.a Overall 3 -89 true VI.1.b Over the last six years 3 -90 true VI.2 The most significant research/artistic/other outputs -91 true ADM. Anna Vartašová, Karolína Červená. Real Property Tax in the Countries of Visegrad Group – Comparative View. In: Studia Iuridica Lublinensia. - ISSN 1731-6375. - Roč. 31, č. 1 (2022), s. 191-211. 10.17951/sil.2022.31.1.191-211 DOI; SCOPUS; [VARTAŠOVÁ, Anna (50%) - ČERVENÁ, Karolína (50%) ] -91 true ADM. Anna Vartašová, Karolína Červená. Position of the Local Development Fee in the System of Local Taxes and Fees in the Slovak Republic. In: Lex Localis: Journal of Local Self-Government. ISSN 1581-5374. Roč. 21, č. 3 (2023), s. 525-544. DOI https://doi.org/10.4335/21.3.525-544(2023), WOS CC, Scopus, [VARTAŠOVÁ, Anna (50%) - ČERVENÁ, Karolína (50%) ] -91 true ADM. Anna Romanova, Michal Radvan, Johan Schweigl. Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic. In: 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) [VARTAŠOVÁ, Anna (34%) - RADVAN, Michal (33%) - SCHWEIGL, Johan (33%) ] -91 true ABA. Anna Románová. Adequacy of Current System of Property Taxation in the Slovak Republic. In: Real Property Taxes and Property Markets in CEE Countries and Central Asia. Maribor : Institute for Local Self-Government Maribor, 2021. - ISBN 9789617124040. - S. 80-116 [3,2 AH], online. http://www.lex-ôocalis.press/index.php/LexLocalisPress/catalog/book/RealPropertyTaxes. [VARTAŠOVÁ, Anna (100%) ] -91 true AAA. Anna Vartašová, Karolína Červená. Views on Quality of Tax Regulation in the Slovak Republic (Focused on Real Property Taxation). Praha: Nakladatelství Leges, 2019. 93 s. ISBN 9788075024169. [VARTAŠOVÁ, Anna (50%) - ČERVENÁ, Karolína (50%) ] -92 true VI.3 The most significant research/artistic/other outputs over the last six years -93 true ADM. Anna Vartašová, Karolína Červená. Real Property Tax in the Countries of Visegrad Group – Comparative View. In: Studia Iuridica Lublinensia. - ISSN 1731-6375. - Roč. 31, č. 1 (2022), s. 191-211. 10.17951/sil.2022.31.1.191-211 DOI; SCOPUS; [VARTAŠOVÁ, Anna (50%) - ČERVENÁ, Karolína (50%) ] -93 true ADM. Anna Vartašová, Karolína Červená. Position of the Local Development Fee in the System of Local Taxes and Fees in the Slovak Republic. In: Lex Localis: Journal of Local Self-Government. ISSN 1581-5374. Roč. 21, č. 3 (2023), s. 525-544. DOI https://doi.org/10.4335/21.3.525-544(2023), WOS CC, Scopus, [VARTAŠOVÁ, Anna (50%) - ČERVENÁ, Karolína (50%) ] -93 true ADM. Anna Romanova, Michal Radvan, Johan Schweigl. Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic. In: 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) [VARTAŠOVÁ, Anna (34%) - RADVAN, Michal (33%) - SCHWEIGL, Johan (33%) ] -93 true ABA. Anna Románová. Adequacy of Current System of Property Taxation in the Slovak Republic. In: Real Property Taxes and Property Markets in CEE Countries and Central Asia. Maribor : Institute for Local Self-Government Maribor, 2021. - ISBN 9789617124040. - S. 80-116 [3,2 AH], online. http://www.lex-ôocalis.press/index.php/LexLocalisPress/catalog/book/RealPropertyTaxes. [VARTAŠOVÁ, Anna (100%) ] -93 true Anna Vartašová, Karolína Červená, Cecília Olexová. Taxation of Accommodation Services Provided in the Framework of the Collaborative Economy in the Slovak Republic. In: Proceedings of the 5th International Conference on Tourism Research. - Reading : Academic Conferences International Limited, 2022. - ISBN 9781914587320. - S. 433-440. 10.34190/ictr.15.1.108 DOI; [VARTAŠOVÁ, Anna (35%) - ČERVENÁ, Karolína (35%) - OLEXOVÁ, Cecília (30%) ] -94 true VI.4 The most significant citations corresponding to the research/artistic/other outputs -95 true Mária Bujňáková [et al.] Dane a ich právna úprava v Slovenskej republike v kontexte daňovej politiky EÚ. Košice : Univerzita Pavla Jozefa Šafárika v Košiciach, 2015. 408 s. ISBN 9788081522468. Citations: [1] RADVAN, Michal. Municipal charges on communal waste: do they compete with the immovable property tax? In Journal of Financial Management of Property and Construction, 2019, vol. 24, no. 2, s. 148-165 -95 true Implementation of e-Government in the Slovak Republic at the Level of Local self-Government / Anna Románová, Karolína Červená. - recenzované. Scopus. In: Proceedings of the 17th European Conference on Digital Government : 12. - 13. jún 2017, Lisabon. - Reading : Academic Cenferences and Publishing International, 2017. - ISBN 9781911218388. - S. 170-178. Citations: [1] NEMEC, Juraj et al. Digitalization, Co-production, and Participatory Budgeting at the Local Level in Slovakia. In Participatory and Digital Democracy at the Local Level : European discourses and practices. Cham : Springer, 2023. e-ISBN 978-3-031-20943-7 -95 true Jan Brzeski, Anna Románová, Riël Franzsen. The evolution of property taxes in postSocialist countries in Central and Eastern Europe [online]. ATI Working Paper. WP/19/01 dostupné na: https://www.up.ac.za/media/shared/223/Working%20Papers/wp-19-01.zp190805.pdf Citations: [1] PRAMMER, D. Immovable property: where, why and how should it be taxed? A review of the literature and its implementation in Europe. In Public sector economics 44 (4) 483-504 (2020) https://doi.org/10.3326/pse.44.4.3 -95 true Anna Romanova, Michal Radvan, Johan Schweigl. Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic. In: 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) [VARTAŠOVÁ, Anna (34%) - RADVAN, Michal (33%) - SCHWEIGL, Johan (33%) ] Citations: [1] LIPTÁKOVÁ, Katarína - RIGOVÁ, Zuzana. Financial assumptions of Slovak municipalities for their active participation in regional development. In Entrepreneurship and Sustainability Issues [online] 2021, roč. 8, č. 4, s. 312-330. Dostupné na internete <https://jssidoi.org/jesi/uploads/articles/32/Liptakova_Financial_assumptions_of_Slovak_municipalities_for_their_active_participation_in_regional_development.pdf> -95 true Anna Románová, Karolína Červená. Implementation of e-Government in the Slovak Republic at the Level of Local self-Government. Práca je sledovaná v databáze Scopus. In: Proceedings of the 17th European Conference on Digital Government : 12. - 13. jún 2017, Lisabon. - Reading : Academic Cenferences and Publishing International, 2017. - ISBN 9781911218388. - S. 170-178. [VARTAŠOVÁ, Anna (50%) - ČERVENÁ, Karolína (50%) ] Citations: [1] MERIČKOVÁ, B.M., MUTHOVÁ, N.J. Innovative concept of providing local public services based on ICT. In NISPAcee Journal of Public Administration and Policy, 2021, roč. 14, č. 1, s. 135-167 -96 true VI.5 Participation in conducting (leading) the most important research projects or art projects over the last six years -97 true VEGA č. 1/0214/21: Taxation of real property – legal status and potential, principal investigator -97 true APVV 19-0124: Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies), research team member -97 true APVV 16-0160: Tax evasion and tax avoidance (motivation factors, formation and elimination), research team member -97 true VEGA 1/0151/18: The impact of local taxes proceeds on performance of local government tasks in both economically developed and lagging regions in the context of Industry 4.0, research team member -97 true VEGA 1/0846/17: Implementation of the initiatives of the EU institutions in the field of direct taxes and indirect taxes and their budgetary law implications, (2017-2019), research team member -98 true VII. Overview of organizational experience related to higher education and research/artistic/other activities -99 true VII.a Activity, position Membership in an organisation -100 true VII.b Name of the institution, board International Property Tax Institute (IPTI), Toronto -101 true VII.c Duration since 2014 -99 true VII.a Activity, position Membership in an organisation -100 true VII.b Name of the institution, board International Center of Public Finance and Tax Law Research, Bialystok -101 true VII.c Duration since 2013 -99 true VII.a Activity, position Membership in the Editorial Committee of a journal -100 true VII.b Name of the institution, board journal Universitas Šafarikiana (P.J.Šafárik University in Košice) -101 true VII.c Duration since 2016 -99 true VII.a Activity, position Membership in the Editorial Committee of a journal -100 true VII.b Name of the institution, board journal STUDIA IURIDICA Cassoviensia Šafarikiana ((P.J.Šafárik University in Košice) -101 true VII.c Duration since 2013 -99 true VII.a Activity, position Membership in the Scientific Board of a journal -100 true VII.b Name of the institution, board journal Financial Law Review (Centre for Local Government Law and Local Finance of the University of Gdańsk, Jagiellonian University Press) -101 true VII.c Duration since 2019 -102 true VIII. Overview of international mobilities and visits oriented on education and research/artistic/other activities in the given field of study -103 true VIII.a Name of the institution Department of Finance and Tax, Faculty of Commerce, University of Cape Town -104 true VIII.b Address of the institution Cape Town, South Africa -105 true VIII.c Duration (indicate the duration of stay) July 2017, 3 weeks -106 true VIII.d Mobility scheme, employment contract, other (describe) research stay -103 true VIII.a Name of the institution Centre of Tax Documentation and Studies, University of Lódz -104 true VIII.b Address of the institution Lódz, Poland -105 true VIII.c Duration (indicate the duration of stay) October 2015, 1 week -106 true VIII.d Mobility scheme, employment contract, other (describe) Erasmus -103 true VIII.a Name of the institution Masaryk University, Faculty of Law -104 true VIII.b Address of the institution Brno, Czech Republic -105 true VIII.c Duration (indicate the duration of stay) 2014, 1 week -106 true VIII.d Mobility scheme, employment contract, other (describe) Erasmus -103 true VIII.a Name of the institution University of Santiago de Compostela, Faculty of Law -104 true VIII.b Address of the institution Santiago de Compostela, Španielsko -105 true VIII.c Duration (indicate the duration of stay) May 2013, 2 weeks -106 true VIII.d Mobility scheme, employment contract, other (describe) Erasmus -107 true IX. Other relevant facts -108 true IX.a If relevant, other activities related to higher education or research/artistic/other activities are mentioned -109 true Date of last update 2023-09-12