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DOI 10.33693/2223-0092-2020-10-3-95-114

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Romža, S. a kol. Privatizácia trestného práva. - 1. vyd. - Praha : Nakladatelství Leges, 2021. - 370 s. [25 AH], ISBN 9788075025289, podiel 27%

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APVV-16-0362 The privatization of criminal law - substantive, procedural, and organizational - technical criminological aspects, 1/7/2017-30/06/2021, co-worker

http://www.apvv.sk/databaza-financovanych-projektov

Criminal law is a branch of public law. The fact that criminal law is a branch of public law heralds the relationships between entities, acting in its legislative basis for governing the principle of subordination, where the superior body is usually a public authority. Applicational, legislative and legal problems of recent years, however, point to the fact that compliance with the principle of legality is not in practical terms the criminal law is always on the constitutional acceptable level. The legislature in the exercise of their activities often ignores the need for respect of value (axiological) the requirements of criminal law. The proportionality of a number of criminal laws have in terms of their constitutional conformity assessed to the Constitutional Court of the Slovak Republic, at application level, on the contrary, there are inconsistencies modify some of the procedural rights of the individual ,,or subordinate "subjects of criminal proceedings. Finally, it is necessary to reflect the lack of socalled level of extra-legal guarantees of legality that represent organizational-technical prerequisite for fulfilling the purpose of the criminal law in modern democratic rule of law. Research team believes that some of the legislative and criminal law application problems of the 21st century can be eliminated by ,,private intervention " VV 2016 Základný výskum APVV-16-0362 Akronym: PTPHPKOTA 08.06.2017 09:13 Strana/Page: 2 in some of its institutes. For these reasons, the research team is planning a comprehensive way to deal with the privatization of criminal law in terms of substantive, procedural, organizational-technical and criminological aspects. Respecting the principle of legality as immanent rule of law is necessary to examine the legislative aspects of the privatization and the application of criminal law, not only within the legal but also within the constitutional limits and possibilities of transnational privatization of criminal law in the current Slovak Republic.

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

http://www.minedu.sk/vedecka-grantova-agentura-msvvas-sr-a-sav-vega

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.