Abstract
Constitutional enshrines the fundamental assumptions of liability for tax offenses is Art. 59 of the Constitution of the Slovak Republic, which can be derived from the definition of tax on correlations. The aim of this paper is the definition of legal responsibility as the relationship between entities disponujúcimi reciprocal rights and obligations, to further define tax liability responsibility with emphasis on the result of failure to meet those obligations for the taxpayer. As well as evaluation of the application analyzed the problem as part of the modernization and computerization of public administration. The contribution is processed through a wide range of scientific methods, especially analysis of substantive and procedural legal institution of the fiscal adjustments responsibility synthesis of important theoretical knowledge as well as generalization and abstraction. Furthermore, we consider it important to use comparative method, resulting in the definition of important common and different characters legal institutions. Finally, we use the method of aggregating, resulting in summarizing tables that provide a simplified and better understand the issue. Pursuant to the Tax Code of the relationship between tax administrators and taxpayers that failure to fulfill its obligations under specific legislation, the tax is required to hold anyone to account for non-compliance. The Tax Code allows the tax administrator of sanctions in the form of penalties or interest for late payments, and rather prefers the additional fulfillment of obligations before the repression. However, if the taxpayer fails to perform its obligations, or additionally, the tax administrator is authorized to use all the means allowing it to Tax Code. Should these funds be insufficient, it is possible to turn the means of criminal law as the last of the ultimate option. With regard to modernization and computerization of the public administration‘s contribution addresses the assessment of applications using the financial administration e-tax.

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