Softwarning – nástroj prevencie a podporydobrovoľného plnenia zákonných povinností
Softwarewarning – an Instrument for Prevention and Support Voluntary Fulfi llment of Legal Obligations

Summary/Abstract: The state is obliged to and at present it also has a great opportunity to achieve better results in following of rules, increasing citizens ́ awareness, and substantially reducing the volume of debts, and also increasing taxes and tariff s by so-called soft techniques. The subject of the paper is to introduce these preventive techniques, namely positive influencing in case of initial decision-making on tax violations, as well as encouraging of voluntary tax payment, which has then positive impact on reduction of a tax crime.

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