The author deals with some of the values that are more or less manifest in Slovakia in the field of taxation, and which should also more manifestly absorb the tax law into its normative base. Before focusing on the topic itself, the author formulates, albeit in brief, his idea of the fundamentals of values in society. He emphasizes the idea that every individual understands values differently, with due regard paid to what is ethically correct/incorrect, beautiful/ugly, desirable/undesirable, advantageous/disadvantageous. This means that each person would hold their own view of what the values are.
In the following text the author emphasizes the idea or the thesis that the value system of society is necessarily transformed into the value system of law. In relation to the issue of value-related issues examined, he focuses on such important values as taxation fairness, equality in taxation, non-discrimination, interests, taxation morality, legal certainty or transparency of taxation. Except for interests, he considers the other examples of the value to be the values of ideological or "noble" meaning. He points out how these values are transformed into the tax system and tax legislation in Slovakia.
In relation to values, he emphasizes the idea that they should be regarded as the basic pillars of relationships in which each society, thus also the Slovak one, should be created and further shaped.
In conclusion, and in line with other authors, he argues that values also represent a cultural legacy that is not automatically transferred from generation to generation, but each individual has to acquire them repeatedly, take a personal stance, and decide for themselves. In this way, the values that a majority society recognizes in tax law may not be positive for a particular individual, and vice versa.

A securing order is a very effective tool to fight tax frauds in the Czech Republic but it is also considered to be a rather drastic restrictive measure which may have a significant impact on tax subjects’ property and - in some cases - their very existence. This article explores the mechanism of application of a securing order with the aim of informing readers of its advantages and disadvantages. It also focuses on importance of an independent judicial review of decisions made by administrative authorities. At the end of the article the author draws some conclusions and he tries to generalize them to be applicable to other instruments of the tax law as well - including foreign ones.

So-called Brexit and its consequences for the United Kingdom and the Member States of the European Union have been a major topic for several years. There are various conjectures, theories and quality research to address the effects of both options - with or without an agreement - on a variety of economic and political areas. In addition to discussions on the conditions for the United Kingdom's withdrawal from the community, the Union has been trying for many years to harmonize the Corporate Tax legislation. There are ambitions to fully unify the rules and to introduce new stricter measures against tax evasion.
In this article, the author examines how one topic affects the other, how important will be the Brexit’s role in the Union's efforts to achieve corporate tax harmonization to date, then she analyses some of the theories and expert estimates, compares them with relevant EU legislation focusing on Corporate Tax obligations, and gives an overview of possible endings. In conclusion, the hypothesis that the remaining Member States should unify their approach to UK entities concerning tax policies as far as possible in order to avoid confusion and difficulties in taxpayers' legal systems and to open the door to tax evasion, will be refuted or confirmed in the conclusion of the article.

The present article is devoted to a current problem of legal regulation on financial security of electoral process in the modern world. The sharpness of a case in point is caused by increasing influence of scientific and technical achievements on a human civilization in questions about genesis of law and the question of legislation on economic guarantees of a such political activity sphere as elections. A main objective of article is identification the general trends and scientific problems in considered sphere of legal regulation by the basis of analysis of national legal systems of a several developed democratic countries and also justification of possible ways of their decision. In the research the comparative-legal method is used.

Costs connected with the assessment and the collection of local taxes are relatively high in relation to the income therefrom. This publication discusses the ways of reducing the costs provided in the bill of new tax ordinance, which will soon be introduced in Poland. Polish experiences in this matter are of universal nature and may be used in other countries as well. The costs in point may be reduced, for example, through simplifying tax procedures and combating their excessive duration, reducing the number of assessment decisions, implementing mediation and tax agreements, covering local taxes with a clause against tax evasion, spreading electronic means of communication with the taxpayer, extending the application range of audio/video techniques in tax procedures.

The development of information technologies, including in the financial sphere, allows to increase the number of citizens involved in the budget process, thereby helps to increase control over the targeted expenditure of funds, the quality of budget decisions and budget execution, increases the responsibility of local authorities. The article shows how the use of information technologies, including Internet resources, as well as the latest digital technologies, such as blockchain, help to involve citizens in the budget process. Attention is drawn to the need for financial support for the use of information technology, both through budget funds and through the attraction of grants. The author uses scientific methods of analysis, synthesis, and comparison.

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.

Currently the debate for constitutional identity and the hierarchy of legal norms of national, international and EU law is rife in Bulgaria. The purpose of the present article is to present these issues from the point of view of taxation trends.