The contribution deals with issues concerning public fi nancial interest (with emphasis to conditions in the Slovak Republic). These issues are inherently connected with the notion of the private and the public interests. The opposite character of different kinds of interests manifests itself predominately in issues concerning taxation. Author's opinion is that contradictory positions of taxpayers and the state/municipalities in tax matters refl ect opposite nature of private and public

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... s. Abovementioned topic, which is very interesting, is diffi cult to analyze since various scientifi c disciplines describe the general notion of interest differently (for example psychology, sociology or pedagogy). The Author describes the notion of interest as the specifi c focus of an entity: concentrated attention to the certain thing, the certain activity or certain social relations. With that regard, the