Some Value Aspects in Taxation in Slovakia

Abstract

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.