The objective of this paper is to examine the value-added tax gap in relation to the quality of governance in selected Central and Eastern European countries. The tax gap is caused mainly by tax evasion and tax avoidance of the value-added tax (VAT) and is calculated as a share, in percent, of VAT total tax liability. The Worldwide Governance Indicators are used to represent quality of governance, and all six comprehensive dimensions of governance have been used: a) voice, accountability; b) political stability, absence of violence or terrorism; c) effectiveness of government; d) quality of regulation; e) the rule of law; and f) control of corruption. The results section shows the proven relationships between the VAT gap and the WGI indicators in the analyzed countries using statistical application methods (correlations) and data from 2000 to 2019. The most significant factor related to the VAT gap is the control of corruption, thus encouraging governments to enhance the anti-corruption measures.

This article aims towards an analysis of the Slovak Statutory General Anti-Abuse Rule (henceforth GAAR) which entered into force under the initiatives of the EU and OECD on 1 January 2014. The article provides an analysis of the particular construction elements of the implemented GAAR with respect to the European Court of Justice (henceforth ECJ) case law and GAAR legislative practice at EU level, which is seemingly, with regard to the Anti-Tax Avoidance Directive GAAR, unstoppable.

Vo svojom príspevku sa autorky zamerali na problematiku definovania pojmov digitálne peniaze, digitálna mena a to v komparácii s pojmami virtuálne peniaze, virtuálna mena, pričom za východisko definovania predmetných pojmov považujú ich vecný obsah a zároveň vychádzajú z definícií pojmov peniaze, mena, digitalizácia, virtualita v kontexte ekonomického a právneho vnímania.

Verejné financie už historicky predstavujú kľúčový prvok finančného hospodárenia štátu, pričom fundamentálnym cieľom by mala byť ich dlhodobá udržateľnosť. Autorky sa v príspevku zamerali na kritické zhodnotenie vplyvu legislatívnych opatrení vyvolaných pandémiou Covid-19 na verejné financie v SR s akcentom na ich dlhodobú udržateľnosť. Legislatívne opatrenia v súvislosti s riešením pandemickej situácie na Slovensku, navrhované vládou SR a schválené parlamentom, boli postupne implementované do praxe, pričom ich efekt je momentálne možné zatiaľ posúdiť len v krátkom časovom období na základe dostupných štatistických údajov za roky 2019-2021.

In the article, the Author deals with the issue concerning new trends in the area of customs law. The customs law is a sub-branch of fi nancial law, which is the typical branch of public law. Currently, the customs law is confronted with new challenges due to rapid globalization of international trade that creates new opportunities to introduce new customs mechanism. The goal of the article is with standard scientifi c methods (method of analysis, comparative method, and method of synthesis) to identify new opportunities leading to improvement in effectivity of customs administration. The electronization of customs declaration is regarded as the main measure that may help to improve the effectiveness of customs procedures. It may also secure fast exchange of information between relevant agents as a factor for improvement of the economic environment.