Dopad novelizácie Trestného zákona na daňové trestné činy

Show simple item record
dc.contributor.authorPetrila, Vladimír
dc.contributor.editorKnoll, Vilém
dc.contributor.editorHablovič, Jakub
dc.date.accessioned2025-10-24T17:54:58Z
dc.date.available2025-10-24T17:54:58Z
dc.date.issued2025
dc.description.abstract-translatedThe amendment to the Criminal Code represents a significant step in reform ing Slovakia‘s criminal law policy, aligning it with European Union trends and addressing the country‘s socio-economic needs. A key focus is on enhancing the legal framework for property and economic crimes, improving the efficiency of criminal law application, and strengthening preventive measures. This analysis explores the practical implications of these changes, particularly in tax-related crimes, highlighting both benefits and challenges. The reform aims to modernize the Criminal Code by revising thresholds for damage in tax offenses, which affects the classification of crimes like tax evasion and fraud. bring advancements, concerns remain regarding proportionality of sanctions and their potential impact on deterrence against tax non-compliance. Drawing on comparative analyses and data, the article identifies areas for improvement, offering recommendations to refine the legislative framework. Despite progress, further adjustments are needed to ensure criminal law effectively and fairly addresses the complexities of modern economic and tax-related offenses in Slovakia.en
dc.format12 s.cs
dc.identifier.doihttps://doi.org/10.24132/ZCU.NADEJE.2024.443-454
dc.identifier.isbn978-80-261-1323-2
dc.identifier.isbn978-80-261-1322-5 (brožovaná vazba)
dc.identifier.urihttp://hdl.handle.net/11025/63148
dc.language.isosksk
dc.publisherZápadočeská univerzita v Plznics
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectnovelizacecs
dc.subjectrekodifikacecs
dc.subjecttrestní zákoncs
dc.subjecttrestní řádcs
dc.subjectzkrácení daně a pojistnéhocs
dc.subject​​neodvedení daně a pojistnéhocs
dc.subject​​daňový podvodcs
dc.subjectnezaplacenícs
dc.subjectdaně a pojistnéhocs
dc.subject​​malá škodacs
dc.subjectúčinná lítoscs
dc.subject.translatedamendmentsen
dc.subject.translatedrecodificationen
dc.subject.translatedCriminal Codeen
dc.subject.translatedCriminal Procedure Codeen
dc.subject.translatedtax and insurance premium reductionen
dc.subject.translatedtax and insurance premium non-paymenten
dc.subject.translatedtax frauden
dc.subject.translatednon-paymenten
dc.subject.translatedtaxes and insurance premiumsen
dc.subject.translatedsmall damageen
dc.subject.translatedeffective regreten
dc.titleDopad novelizácie Trestného zákona na daňové trestné činysk
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.statusPeer revieweden
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size483675*
local.has.filesyes*

Files

Original bundle
Showing 1 - 2 out of 2 results
No Thumbnail Available
Name:
978-80-261-1323-2-456-467.pdf
Size:
122.72 KB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
978-80-261-1323-2-1-13.pdf
Size:
349.62 KB
Format:
Adobe Portable Document Format
Download
License bundle
Showing 1 - 1 out of 1 results
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download

Collections

Naděje právní vědy 2024
Naděje právní vědy 2024