prof. JUDr. Miroslav Štrkolec, PhD.   SK

PrF UPJŠ - Pavol Jozef Šafárik University in Košice Faculty of Law
KFPDPaE - Department of Financial Law and Tax Law
+42155234 4160

Higher education and further qualification growth
Second degree of higher education:
Pavol Jozef Šafárik University in Košice, Faculty of Law, 2003, Law/Law
Third degree of higher education:
Pavol Jozef Šafárik University in Košice, Faculty of Law, 2009, Commercial and Financial Law/Commercial anf Financial Law
Associate professor:
Pavol Jozef Šafárik University in Košice, Faculty of Law, 2018, Commercial and Financial Law/Commercial and Financial Law

Research /art/ teacher profile

Display details  
Profile courses
KFPaDP/DPI/22, KFPaDP/DPI/08- Tax Law I. - Law- PM2d, II. degree
KFPaDP/DPII/22, KFPaDP/DPII/08- Tax Law II. - Law- PM2d, II. degree
Theories of finance and tax law - Commercial and Financial law, III. degree
Indirect taxation in the EU - Commercial and Financial law, III. degree
Consultations with supervisor - Commercial and Financial Law, III. degree
KFPaDP/DPI/eb/08- Tax Law I. - Law- PM3e, II. degree
KFPaDP/DPII/eb/08- Tax Law II. - Law- PM3e, II. degree
KFPaDP/DP/p1/em/12- Tax Law - Law- PM3e, II. degree
Selected publications

Štrkolec, M. Zabezpečovacie inštitúty pri správe daní. 1. vyd. - Košice : Univerzita Pavla Jozefa Šafárika v Košiciach, 2017. - 164 s. ISBN 9788081525377 (brož.).

Babčák, V., Cakoci, K., Štrkolec, M. Osobitná časť slovenského finančného práva : druhá časť. In: Finančné právo na Slovensku. - Bratislava: EPOS, Miroslav Mračko, 2017. - ISBN 9788056201916. - S. 149-505, podiel 15%

Štrkolec, M. Daňové úniky a vyhýbanie sa plateniu daní v oblasti priamych daní : 2. kapitola / Miroslav Štrkolec. In: Daňové úniky, ich vznik a eliminácia. - Košice : Univerzita Pavla Jozefa Šafárika v Košiciach, 2020. - ISBN 9788081528767. - S. 171-218.

Štrkolec, M. Konanie o sťažnosti proti výsledku referenda : jedenásta hlava : §164-§168. In: Zákon o Ústavnom súde Slovenskej republiky : komentár. - Bratislava : C.H. Beck, 2020. - ISBN 9788089603909. - S. 1220-1243.

Štrkolec, M., Hrabčák, L. Digital Currency in Broader Sense, Status, Regulation and Development Trends [elektronický zdroj]. In: Financial Law Review. - ISSN 2299-6834. - Roč. 21, č. 1 (2021), s. 62-79, online. - Spôsob prístupu:

Selected projects

Grant Agency of the Czech Republic No. 22-06792S "Unified and clear model of legal regulation of enforcement of budgetary discipline in Central Europe". Project solved at Charles University, Faculty of Law under the leadership of Prof. JUDr. Radim Boháč, PhD., 1/2022-12/2024, co-worker

This project deals with a budgetary discipline and legal regulation of its enforcement in the Czech Republic and other Central European countries. The budgetary discipline is a key instrument of a budget law, which has an impact on the effective, efficient, and purposeful use of financial funds in public budgets. In the Czech Republic, the regulation of the budgetary discipline is neither well-arranged nor systematic, thus contributing to the fact that the budgetary discipline is not effectively enforced. The budgetary discipline issues are not deeply analysed or discussed by legal science resulting in a lack of their academic publications. Therefore, the project team aims to design an optimal model of legal regulation for enforcing the budgetary discipline and to examine whether, and under what circumstances, such a model could be applied in the Central European countries. The results of this project should fill the vacuum currently contributing to the ineffective, inefficient, and purposeless use of financial funds from the public budgets

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 1/0846/17 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, co-worker

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.

APVV -19-0124 Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies), 07/2020-12/2023, principal investigator

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. 


International mobilities and visits
Palacky University in Olomouc, Faculty of Law, Czech Republic, Olomouc, Czech Republic, 5.12.2011 - 9.12.2011, Erazmus+ teaching
Univerzita Santiago de Compostela, Faculty of Law, Spain, Santiago de Compostela, Spain, 23.4.2018 - 26.4.2018, Erazmus+ training
Programme Committee of the Centre for Local Government Law and Local Finance Law at the University of Gdansk, Gdansk, Poland, od 1.1. 2022, Member of the program board appointed by the dean of the Faculty of Law and Administration of the University of Gdańsk
Organisational activities
Member of the Scientific Council of the Pavol Jozef Šafárik University in Košice, Faculty of Law - Pavol Jozef Šafárik University in Košice, Faculty of Law, 2011 - present
Member of the Scientific Council of the Pavol Jozef Šafárik University in Košice - Pavol Jozef Šafárik University in Košice, 2019 - present
Member of the Program Committee for Commercial and Financial Law of the Departmental Committee for Doctoral Studies at Comenius University in Bratislava, Faculty of Law - Comenius University Bratislava, Faculty of Law, 2019 - present
Member of the Editorial Board of the "Financial Law Review" - international scientific journal - Gdańsk University - Centre for Local Government Law and Local Finance Law of the University of Gdańsk, Poland, 2018 - present
Member of the Trade Union Board of the doctoral study program "Theoretical Legal Sciences - Financial Law and Financial Science - Charles University, Praque, Faculty of Law, Czech Republic, 2021 - present

Additional information

1.Legal and economic aspects of income from public budgets in the context with integration of SR to EU, VEGA,
2. Evolution of constitutional system of SR, VEGA

Further information