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The paper deals with the competitiveness of Slovak spa facilities and partly also with the competitiveness between Slovak and Hungarian spas. The main aim of the paper is to process and analyze the competitiveness in Slovak spa facilities through the use of all available information. The paper is divided into three parts. The first part summarizes the theoretical background of the examined issue; itВ’s focused on theoretical knowledge about tourism, spa tourism and balneology. It also deals with the theoretical kn...

Tax fraud can be characterized as deliberate circumvention of rules to avoid paying taxes. Illegal avoidance of tax payments and their circumvention results in tax evasion. The main reason for the existence of tax evasion is the inconsistency between the state's interest (in maximizing the tax collection as much as possible) and the taxpayer's interest (in paying as low tax as possible). Tax frauds and their personal backgrounds, sophisticated forms, extensive structures and so on are always a step ahead of nation...