Cakoci, K. a kol. Implementácia iniciatív EÚ v oblasti spotrebných daní a ich rozpočtovo-právne dopady [elektronický zdroj] 1. vyd. - Košice : Univerzita Pavla Jozefa Šafárika v Košiciach, 2019. - 97 s. [6,1 AH]. - Projekt: Implementácia iniciatív inštitúcií EÚ v oblasti priamych a nepriamych daní a ich rozpočtovo-právne dopady. ISBN 9788081528118. - Spôsob prístupu: https://unibook.upjs.sk/img/cms/2019/pravf/implementacia-iniciativ-eu-v-oblasti-spotrebnych-dani.pdf. - DOI 10.33542/ieu2019-811-8

Babčák, V. a kol. Osobitná časť slovenského finančného práva : druhá časť. In: Finančné právo na Slovensku. - Bratislava : EPOS, Miroslav Mračko, 2017. - ISBN 9788056201916. - S. 149-505.

Prievozníková, K. Niektoré aspekty historického vývoja nepriamych daní s akcentom na daň z pridanej hodnoty na Slovensku. In: Zeszyty Naukowe Universytetu Rzeszowskiego : seria prawnicza. - ISSN 1730 – 3508. - Vol. 18, zesz. 91 (2016), s. 181-194.

Bonk, F., Cakoci, K. Statutory General Anti-Abuse Rule in the Slovak Tax Code: Some Expectations and the Reality of Its Implementation? [elektronický zdroj]. In: Public Governance, Administration and Finances Law Review : in the European Union and Central and Eastern Europe. - ISSN 2498-6275. - Roč. 2, č. 1 (2017), s. 5-16, online. - Spôsob prístupu: http://www.dialogcampus.hu/uploads/webshop/mintaleiras/pga2017_1_05-16.pdf

Červená, K. a kol. Taxation in the Slovak Republic within the context of EU membership. In: Ekonomické rozhľady : vedecký časopis Ekonomickej univerzity v Bratislave=Economic review. - ISSN 0323-262X. - Roč. 50, č. 1 (2021), s. 23-39.

The VAT gap in relation to the quality of governance in selected CEE countries / Cecília Olexová, František Sudzina, Karin Cakoci. - recenzované. In: Journal of Eastern European and Central Asian Research. - ISSN 2328-8272. - Roč. 9, č. 3 (2022), s. 385-397. 10.15549/jeecar.v9i3.791 DOI; SCOPUS 

Basics of Slovak financial law / Vladimír Babčák, Karin Cakoci, Miroslav Štrkolec ; reviewers Ľubomír Čunderlík, Mária Bujňáková. - 1st ed. - Ružomberok: Epos - Ing. Miroslav Mračko, 2022. - 495 p.. - ISBN 9788056203408. [OV 070]; [ŠO 6835] 

Practice in tax law / Adrián Popovič; reviewers Vladimír Babčák, Matej Kačaljak, Michal Radvan. - 1st ed. - Bratislava : C.H. Beck - Nakladatelství C.H.Beck, 2022. - 264 p.. - ISBN 9788082320209. [OV 070]; [ŠO 6835] 

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, 01/2017-12/2019, principal investigator

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 significant 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.

APVV-16-0160 Tax evasion and tax avoidance (motivation factors, formation and elimination), 07/2017-06/2020, co-worker

The existence of tax evasion and avoidance is a permanent problem occurring in modern economies. Finding of a prospective solutions leading to their elimination (in the legislative as well as the non-legal sphere) is considered as one of the key elements leading to economic and social development of society. Attention of the researchers within the proposed project will be directed at areas related to transnational measures (in particular legal factors enabling international tax evasion with an impact on the legal and economic environment in the Slovak Republic), national measures (in particular legal factors of tax evasion) and, within the above mentioned, an interdisciplinary research (including examination of legal factors, economic factors, psychological factors) will be carried out. In this context, the researchers will focus especially on the corporate income tax to provide an interdisciplinary view on the issue of tax evasion and avoidance in terms of identifying specific factors behind the decisions of taxpayers leading to the violation of norms of tax law and their impact in different areas of the economy and social relations.

VEGA 1/0375/15 Tax evasion and tax frauds and possibilities of their prevention (by means of tax law, commercial law and criminal law), 01/2015-12/2018, co-worker

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.

VEGA 1/0214/21 Taxation of real property - legal status and potential, 01/2021-12/2024, co-worker

Given the constant need to improve the level of financial self-sufficiency of municipalities as basic units of local government, the proposed project is based on an interdisciplinary approach to the examination (of legislation) of real property tax (and other aspects of related legislation), which, in the combination of legal and economic research, aims to evaluate the positive and negative aspects of the current legislation, including the assessment of the competencies of municipalities in imposing and collecting the tax, and to suggest possible ways to improve the identified negatives, which would allow a better use of the potential of real property tax for municipalities. The matter of primary interest of the researchers will therefore be those aspects which have a budgetary impact on municipalities (real estate tax revenue); secondarily, the research will also address other (non-fiscal) effects of the current method of real property taxation (tax justice, legal certainty, tax competition, etc.). 

VEGA č. 1/0485/21 Simultaneity and possibilities of reforming the system of own resources of the EU budget (legal and economic aspects also in the context of the consequences of the COVID-19 pandemic), 01/2021-12/2023, co-worker

The aim of the project is to examine the current and potential system of own resources of the EU budget and to examine the assumptions and conditions of reforming this system, even after taking into account the current state of the EU, possible further direction and legal and economic consequences of the global pandemic of COVID-19. This intention is based on past and current initiatives and calls for a change in the direction of the EU and the system of financing its budget, but also on the current situation in the world. It will be necessary to set the right evaluation criteria for the assessing of the various forms of own resources, and to subsequently subject these evaluation criteria to current and potential own resources. Their evaluation and comprehensive comparison in various research contexts determined mainly by legal, but also economic, political, historical and other factors will represent an exhaustive output that will create a picture of possible alternatives to how to finance the EU budget.

APVV -19-0124Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies), co-worker 

The project, at the level of basic research, addresses the issues of interdisciplinary character with the impact on the

entire society as it is oriented at new phenomena of societal importance connected to the progressive digitization,

increasing use of virtual currencies and developing activities within the sharing economy. Within the

implementation of the project, these phenomena will be analyzed separately as well as in mutual relations. The aim

of the research team members will be to verify the primary hypothesis: "New phenomena in the economy (sharing

economy, digital services, virtual currencies) require changes in the existing tax legislation". After the assumed

confirmation of the hypothesis, the research team will continue in the follow-up verification in terms of whether the

new phenomena in the economy (sharing economy, digital services, virtual currencies) require the introduction of

new instruments of tax regulation or the amendment of the existing ones would be sufficient as a basis for the

induced future changes to the tax legislation.