The main aim of the paper is to analyze the constitutional backgrounds of the local taxes´ legal regulation, assessment, and collection in the Slovak Republic and the Czech Republic. The paper starts with the general constitutional regulation of taxes and continues with the critical analyses of local taxes´ regulation and application in both countries. It follows the legal power of legal norms, starting with the international aspects – the European Charter of Local Self-Government, continuing with the constitutional issues and finishing with the statutory regulation of local taxes. The first part of the hypothesis that even if the constitutional regulation in these countries is very different and gives different opportunities for the local taxes adoptions both in national Parliaments and in local councils, the practice in both countries is very similar, was (with a small difference in the actual use of given possibilities to adjust the real property tax revenues by the municipalities, which speaks in favour of the Slovak ones compared to the Czech) confirmed. However, the second part of the hypothesis that in both countries local self-government units do have adequate powers to impose and collect local taxes was rejected. In the conclusion, the comparison between the Czech Republic and the Slovak Republic is made and possible changes de lege ferenda are presented.

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In the last few years, several central banks, such as Bank of England, Sveriges Riksbank, Bank of Canada, ECB or Central Bank of Russian Federation, considered issuance of a new type of money-central bank digital currency. The monetary law theory distinguishes between three currently existing types of money, i.e. cash, deposit money, and reserves. Each of these types has a special combination of features that make them unique. The monetary law theory, however, has not carried out complex theoretical analysis of the central bank digital currency. In this paper, the Author focused on the theoretical aspects of the new type of money-the central bank digital currency.

In their recent rigorous analysis of the European Charter of Local Self-Government (Radvan, Mrkývka, Schweigl 2018), the authors elaborated the manner in which the Charter has been implemented into the Czech legal order. In this paper, the authors extended the previous analysis by focusing on the challenges connected with the incorporation of the Charta´s principles into the Czech legal order. They outlined the areas, in which the incorporation seems to be properly done, and pointed to a few areas which might be viewed as problematic, as for incorporating of the Charta´s principles. One of the most significant problems is that the distinction between the state-administration and self-administration was not carried out in a strict manner and this improper distinction may lead to enhanced conflicts of interest. Some problems might also be detected in the area of how a smaller municipality´s citizens may influence the policy of a larger municipality which provides state-administration for the residents of smaller municipalities.

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