Liability for Property Tax Avoidance Civil and Criminal Law Aspects

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review


Tax payments are the foundation of state financial system. In a socially responsible state
that takes care of its residents’ welfare by offering social guarantees, tax payments are
vital. This is the way how financial resources that are later distributed for the benefits of
the society are obtained. The property tax is the tax that continues to stir discussions about
the necessity of its payment. There is an opinion that the tax on your own property should
not be paid as it is unfair. The key reason behind this claim pertains to absolute aspects
of property rights. It is presumed that property rights do not include the duty of tax
payment, because the owner has spent own financial resources to acquire real estate
property, maintains it, ensures its preservation, which is why the owner does not have the
duty to make additional (tax) payments.
This research focuses on issues that relate to legal aspects of the property tax, including,
its recovery within the perspective of the civil procedure order and criminal liability for
its avoidance when selecting a simplified type of a criminal procedure that is relevant to
specific circumstances.
Original languageEnglish
Title of host publicationPRÁVO, OBCHOD, EKONOMIKA VIII
Subtitle of host publicationZBORNÍK PRÍSPEVKOV z medzinárodného vedeckého sympózia PRÁVO - OBCHOD - EKONOMIKA konaného v dňoch 7. - 9. novembra 2018 vo Vysokých Tatrách
EditorsJozef Suchoža, Ján Husár, Regina Hučková
Place of PublicationKošice
Publication statusPublished - 2018

Publication series

NamePrávo, obchod, ekonomika, VIII


  • property tax
  • tax recovery
  • criminal liability for tax avoidance
  • simplified criminal procedure

Field of Science*

  • 5.5 Law

Publication Type*

  • 3.2. Articles or chapters in other proceedings other than those included in 3.1., with an ISBN or ISSN code


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