Špecifické právne nástroje na detekciu daňových únikov a daňovej trestnej činnosti v Slovenskej republike
Specific law instruments for Detectionof Value Added Tax Evasionand Related Crimes in the Slovak Republic

Summary/Abstract: The article presents partial results gained in the scientific research project VYSK No 164 "Detection of Tax Evasion and Tax Crime“ carried out at the Academy of the Police Force in Bratislava. The article is structured in three parts. The first part of the article deals with methodological bases of detection of tax evasion and tax crime. The second part mentions some possibilities of detection of VAT evasion and related tax crimes using the legal institute of the audit statement according to section 78a of Act No 222/2004 Coll. on Value Added Tax, as amended. The author shows the efficacy of its application in practice providing some statistical indicators. The third part of the article analysis ‘lex specialis’ Act No 101/2010 Coll. on Documenting the origin of the property as amended and the possibility using its institutes for detection of property acquired by tax evasion and related tax crimes. Based on the discussions with experts in this area and considering the statistical indicators for 5 years since the Act is in force, the efficiency of this legislation is considered as very low and did not bring expected results to practice.

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