Karolína Červená

In the paper, the authors focus on selected aspects (concept and interference) of the currently dynamically developing economic model called digital economy, with the aim of defining the content of the digital economy using the comparison, analysis, deduction and induction of existing definitions and characteristics of the concept of digital economy and the available data and information on the current state of the digital economy in the EU, as well as outlining the regulatory problems associated with it, with a vision of their possible solution.

The emergence of the current forms of functioning of the economy has been conditioned mainly by factors such as technical, technological and informational innovations, but also by a change in the perception of values in society (e.g. attitudes towards the environment). One of the new (current) economic forms already implemented is the sharing/collaborative economy. The paper aims at identifying the meaning of the content of the term sharing/collaborative economy as well as the positives and negatives of the sharing/collaborative economy model in the current hyper-competitive globalisation environment (e.g. risks for standard economic sectors such as transport, accommodation and food services). The paper also includes a partial prediction of the impact of the COVID-19 pandemic on the functioning of the sharing/collaborative economy.

JEL Classification: P458

The paper is focused on the field of real property taxation in Slovakia, from a legal-budgetary point of view, at the local level (the City of Košice). The scientific goal of the paper is to assess the development in the total revenue, tax revenue and revenue from real property taxation in component-wise structure (revenue from the taxation of land, buildings and flats and non-residential premises) within the period from 2005 to 2019, as well as the search for causal relations between legislation and reported revenue. Within the first stage of targeted research; the authors applied standard scientific methods and procedures, namely the study and analysis of legislation (selected laws and generally binding regulations), the database of available and requested numerical data and information, which were provided by the selected subject of local self-government - the City of Košice; in the second stage of targeted research the authors created through abstraction, comparison, induction and deduction their own results and conclusions, which are presented in this paper in textual and graphical forms.