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Ján Gaduš

Abstract

The prosecutor’s protest is a legal mean by which the prosecutor supervises the observance of law by public authorities. District offices, cadastral departments decide on the deposit of property rights to real estate, as well as on ownership rights to agricultural land, and also decide on the protest of the prosecutor. If the relevant District office, cadastral department, or its superior authority does not remove the non–compliance by issuing a decision or a measure that complies with the law, the prosecutor may bring the case to court. The court may annul the contested decision or measure. The aim of the paper is to collect and analyse data and evaluate the institute of prosecutor’s protest as an effective tool of agricultural land protection in connection with its acquisition or transfer. The paper compares the individual years in the observed period of time and also compares different regions in Slovakia. The result is a comparison and evaluation of the observed time periods.

Open access

Martin Pernica

Abstract

The aim of the article is to assess – on the basis of a comparison of Czech and Slovak legislation relating to the conditions of the minimum wage indexation – whether it would be appropriate to use certain aspects of Slovak legislation in the Czech legislation and vice versa. When elaborating the article, some logical methods were used. In order to collect data, important employers were addressed in the South-Moravian Region. A carrying method used during the work was a comparison. Analyses were processed using the data of the Czech Statistical Office, the European Statistical Office and the Ministry of Labour and Social Affairs of the Czech Republic. To evaluate the research, the percentage representation of positive and negative responses and Pearson’s Chi-square test were used. The paper presents the results of research whose aim was to get the views of entrepreneurs regarding the minimum wage level and conditions of its indexation. Employers supported the idea of maintaining the institution of the minimum wage. A predominant portion of companies would welcome it if the minimum wage were derived on the basis of an average wage, and the vast majority of companies would welcome the annual indexation of the minimum wage by inflation.

Open access

Tatjana Jovanovic and Maja Klun

Abstract

The tax policy assessment is an indispensable strategy within any modern country’s system of governance. There are several types of “impact assessments”, with RIA as one of the most commonly used. This tool is used to measure and analyse the benefits, costs and effects of a new or existing legal regime, which can be carried out by collecting and analysing empirical data in the context of a broader decision-making framework. The main objective of the paper is to analyse which stage the Slovenian regulatory impact assessment is in, and whether this stage is sophisticated enough to provide for the essential verification of tax policy and specific instruments, focusing mainly on the case of interest tax shield issues. Methodologically, the paper is based on a systematic literature review, a survey for public consultations and statistical tools for calculating the differences in internal indebtedness in different observed periods. The results show that the Slovenian RIA is not sophisticated enough to evaluate complex tax instruments and policy. Nevertheless, tax policy decision-makers should reconsider the implementation of a thin capitalization rule (but also future tax policy instruments) focusing also on other, non-tax revenue, factors.

Open access

Dejan Ravšelj and Aleksander Aristovnik

: Ministry of finance. Ministry of Finance. (2016). Data on state aid for R&D. Ljubljana: Ministry of Finance. OECD. (2015). Frascati Manual 2015: Guidelines for Collecting and Reporting Data on Research and Experimental Development. The Measurement of Scientific, Technological and Innovation Activities. Paris: OECD Publishing. Porter, M. E. and Stern, S. (2001). National innovative capacity. The global competitiveness report, 2002, 102-118. Ravšelj, D. and Aristovnik, A. (2016). The Impact of the Crisis on Healthcare Risk