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Department of Financial Law, Tax Law, and Economics Pavol Jozef Šafárik University in Košice, Faculty of Law.

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On certain issues of digital services taxes

Adrián Popovič

Financial Law Review, Issue 17 (1)/ 2020, 2020, pp. 52 - 69

https://doi.org/10.4467/22996834FLR.20.004.12045

The article deals with some of the consequences of the digital economy in general. The authors focus on digital services, specifically the tax law aspects of digital services. Some states' tax systems already regulate certain partial issues of the digital economy, such as taxation of virtual currencies or taxation of digital platforms, but now legislators are focusing on taxation of digital services. This paper highlights ongoing initiatives at international and national level to provide the reader with a relatively comprehensive view of the current (legal) situation. “Digital giants” are already taxed in some countries, and therefore it is possible to assess how effective some legislation is, even if it has been too short to evaluate it objectively.

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Repealed Act on Special Levy Of Retail Chains in the Slovak Republic – Memento for Slovak Tax Legislation

Adrián Popovič

Financial Law Review, Issue 15 (3)/ 2019, 2019, pp. 105 - 123

https://doi.org/10.4467/22996834FLR.19.017.11273

The repealed special levy of retail chains has triggered numerous reactions and discussions in the Slovak Republic during its short existence. The author focuses on a brief factual and time chronology of the existence of this act from its adoption to its abolition. In connection with this, the author analyzes and evaluates selected aspects of the special levy of retail chains, its particulars, deficiencies in its implementation and theoretical-legal bases in the context of knowledge arising from the modern science of tax law. Subsequently, the author assesses the justification for suspending its application by the European Commission and its possible contradictions with European Union law. Taking into account the specific shortcomings of the adoption process, the author also focuses on examining compliance with the governmental rules set out in the RIA 2020 - better regulation strategy. After obtaining the research conclusions from the evaluation of the above mentioned aspects, it will be possible to confirm or disprove the hypothesis whether the adoption of the Act on Special Levy of Retail Chains was justified, and this can be achieved by considering the quality of its preparation and implementation and the necessity of its abolition, and the adopted conclusion will also be an assessment criterion for assessing the level and quality of the current tax legislation in the Slovak Republic and its implementation in accordance with the requirements set out in the RIA 2020 - better regulation strategy. The author mainly used the scientific method of analysis, synthesis and comparison.

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Taxation of Robots and AI – Problem of Definition

Adrián Popovič

Financial Law Review, Issue 25 (1)/2022, 2022, pp. 1 - 16

https://doi.org/10.4467/22996834FLR.22.001.15651

The article deals with definition problem of artificial intelligence (AI) and robots for tax purposes (also called as “definition problem of artificial intelligence/robots”). In the paper authors deal with three main methods for definition of technological objects for legislative purposes. Besides that, the article also analyses definition of AI that was introduced by European Union in new proposal for artificial intelligence regulation. Finally, the paper proposes new tax nomenclature for robots as a possible solution to the definition problem of artificial intelligence/robots and defines the basic variations of possible taxation of artificial intelligence/robots.

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