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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 - principal investigator

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.

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

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, 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.