Email:
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miroslav.strkolec@upjs.sk | |
Homepage:
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https://www.upjs.sk/PrF/zamestnanec/miroslav.strkolec | |
Faculty:
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PrF UPJŠ
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Pavol Jozef Šafárik University in Košice Faculty of Law
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Department:
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KFPDPaE
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Department of Financial Law, Tax Law and Economy
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Office:
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LA2O18 | |
Phone:
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+42155234 4152 | |
ORCID ID:
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0000-0001-8712-1945 |
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
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Study programme: Commercial and Financial law, study field: Law, III. degree
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Profile courses
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Tax Law I. - Law, II. degree
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Tax Law II. - Law, II. degree
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Theories of financial and tax law - Commercial and Financial law, III. degree
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Indirect taxation in the EU - Commercial and Financial law, III. degree
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Financial Law - Law, I. degree
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Overview of the responsibility for
the development and quality of the field of habilitation procedure and inaugural procedure
in the current academic year
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Name of the field of habilitation procedure and inaugural procedure:
Commercial and Financial law, study field to which it is assigned: Law
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Selected publications
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Štrkolec, M., Hrabčák, L. EU regulation of the crypto-assets market In: Białostockie studia prawnicze=Bialystok legal studies. - ISSN 1689-7404. - Roč. 29, č. 1 (2024), s. 27-45. podiel 50% |
Digital Currency in Broader Sense, Status, Regulation and Development Trends [elektronický zdroj] / Miroslav Štrkolec, Ladislav Hrabčák. In: Financial Law Review. - ISSN 2299-6834. - Roč. 6, č. 21(1) (2021), s. 62-79 |
Štrkolec, M., Hrabčák, L. Tax Fairness in the Context of the Digital (Industrial) Revolution 4.0 In: Studia Iuridica Lublinensia. - ISSN 1731-6375. - Roč. 31, č. 4 (2022), s. 155-174. , podiel 50% |
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. Virtuálne meny (právna podstata, regulačný rámec a zdaňovanie) In: Acta Universitatis Carolinae : Iuridica. - ISSN 0323-0619. - Roč. 68, č. 4 (2022), s. 99-115. |
Selected projects
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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 1/0846/17 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.
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APVV-23-0158 Customs union reform in the period of e-commerce in the Slovak Republic, co-worker The main objective of the research team will be to evaluate the planned reform of the Customs Union to assess the benefits compared to the current situation, focussing on e-commerce in the context of the administrative burden on the state (SR) in synergy with the importance of customs as an income of the state budget of the Slovak Republic. The team members will assess the importance of customs duties as a source of revenue for the state budget, identify the current mechanisms and their impact on the administrative burden of collecting customs duties for the sale of goods at a distance, as well as the mechanisms proposed as part of the reform of the Customs Union, and then, assess their impact on the administrative burden of collecting customs duties for the sale of goods at a distance. The outcome of the project will be the proposal of solutions to make the collection of customs duties for the sale of goods at a distance more efficient by reducing the administrative burden on the state. The problem solved within the framework of the project at the level of basic research is of social importance and interdisciplinary in nature, which corresponds to the composition of the research team. |
International mobilities and visits
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Palacky University in Olomouc, Faculty of Law, Czech Republic, Olomouc, Czech Republic, 5.12.2011 - 9.12.2011, Erazmus+ teaching
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University Santiago de Compostela, Faculty of Law, Spain, Santiago de Compostela, Spain, 23.4.2018 - 26.4.2018, Erazmus+ training
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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
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University Federico II, Napoli, Italy, 10.6.2024 - 15.6.2024, Erazmus+ training
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Malaga University, Malaga, Spain, 11.5.2025-15.5.2025, Erazmus+ training
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Central European Academy, Budapest, Hungary, 03/2023-02/2024, member of the research group ,,Economic Governance"
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Organisational activities
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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
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Member of the Scientific Council of the Pavol Jozef Šafárik University in Košice - Pavol Jozef Šafárik University in Košice, 2019 - present
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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
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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
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Member of the Program Committee of the doctoral study program "Theoretical Legal Sciences
- Financial Law and Financial Science - Charles University, Praque, Faculty of Law, Czech Republic, 2021 - present
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Chairman of the Board of Habilitation and Inaugural Procedures Commercial and Financial
Law - Pavol Jozef Šafárik University in Košice, Faculty of Law, Since 2025
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Chairman of the PhD Studies Committee at the Pavol Jozef Šafárik University in Košice,
Faculty of Law for Commercial and Financial Law - Pavol Jozef Šafárik University in Košice, Faculty of Law, Since 2024
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Vice-dean for education - Pavol Jozef Šafárik University in Košice, Faculty of Law, 2011-2019
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Member of Academic Senate - Pavol Jozef Šafárik University in Košice, Faculty of Law, 2006-2010
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Projects
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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 |