No. 25(1) (2022)

Articles

• Taxation of Robots and AI – Problem of Definition

  Adrián Popovič, Jozef Sábo

  1-16

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• Analysis of Economic Tools of Environmental Law Which May Influence the Conservation of Insects

  Nikola Mrkývková

  17-32

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• Comparative Legal Analysis of Budget Grant Funding of Science in the European Union and the Russian Federation

  Elena Andreeva

  33-50

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• Initiation of Proceedings in a Case of Tax Offense as a Premise for Suspending the Limitation Period for a Tax Liability in Polish Law

  Tomasz Gwóźdź , Dominik Kołodziej

  51-67

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• Impacts of the 5th AML Directive on the Provision of Investment Services in Czech Republic

  Zuzana Šiková

  68-92

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• EU Proposal on Digital Service Tax in View of EU State Aid Law

  Mateusz Kaźmierczak

  93-109

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• Transfer Pricing as an Institution Supporting the Anti-Optimization Clause in Counteracting Tax Avoidance

  Tomasz Wach

  110-125

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• Statutory Justifications of Torts in the Public Finance Discipline Introduced by the Provisions of Anti-Criris Shield – Analysis and De Lega Ferenda Postulates

  Ewaryst Kowalczyk

  126-145

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• A Novel Digital Service Taxation & Sustainability Legal Framework Utilizing Artificial Intelligence Analysis of Subsea Cable Data Transmissions

  Klemens Katterbauer

  146-157

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• Impact of Globalization on Financial Development in Nigeria

  John Ayodele Ajayi, Kyalo Stephen Musyimi

  158-178

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• Anatocism in the Czech Tax Law

  Michael Feldek

  179-186

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• Modified Area-based System in Czech Republic

  Sandra Papavasilevská

  197-206

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