Publication details
Prominutí daní v důsledku povodní
| Title in English | Tax Waiver due to Flooding |
|---|---|
| Authors | |
| Year of publication | 2013 |
| Type | Article in Proceedings |
| Conference | Právo, obchod, ekonomika III |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | tax; tax waiver; flooding |
| Description | Chapter aims to identify tax benefits for both entrepreneurs and legal entities affected by natural disaster and using analysis to confirm or refute the hypothesis that tax waiver or other similar tax preferences is an appropriate instrument to solve the negative economic impacts of floods. In addition to tax benefits, this contribution also deals with the so called flood tax. After natural disasters, author does not prefer the application of one-off adjustments in tax law and recommends using only general institutes grounded in tax law standards. |
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