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 summarises the views on the interrelation of GAARs and tax treaties, abstracts defining criteria for the feasibility of GAAR as an anti-abuse instrument in tax treaty situations and applies these to the situation (legislation and case law) in the Slovak Republic. The aim of the...

In May 2007, the Ministry of Education, Science, Research and Sport of the Slovak Republic approved the National Program for Learning Regions. It states that the long-term strategic objective for the development of Slovak regions is the gradual reduction of disparities in living standards in...

The level of development of every country is reflected in constitutional regulation and consequent laws that regulate citizens' rights to participate in the administration of public affairs. The Constitution of the Slovak Republic and related constitutional laws establish the democratic and...

The recent development in the Slovak economy erased a significant competitive advantage of manufacturing - low labour cost. The paper analyses the driving factors of rising unit labour costs in the manufacturing sector. The paper aims to explain why the unexpectedly rapid loss of traditional...

The aim of the article is to reveal regional differences in revenues from local taxation and to compare the development of local government taxation ratios with selected socio-economic indicators within the NUTS III regions in the Slovak Republic. The paper points out the regional differences in...

Based on the analysis and comparison of legal regulation and existing case law, the authors present in the paper their opinion on the issue of deleting mortgage with statute-barred claim from public records (Land Registry). The Slovak legal regulation, in contrast with the Czech one, does not...

The article deals with the position of the child’s father in labour relations. The comparative analysis of legislation in the Czech Republic and Slovakia is based not only on labour law, but also on social security law and anti-discrimination law. The authors aim to point out the difference in...

The purpose of this article is to examine the issue of criminal intelligence in the Slovak Republic with emphasis on determining its functionality and whether it reflects the requirements formulated in the European models of criminal intelligence. The authors comprehensively examine the current...

In this article, the authors deal with the issue of the women’s status in labor relations both in the Czech Republic and Slovakia. The authors examined the regulation of the position of women in labor law regulations and compared their results, trying to answer the main question – In which...