Publication details

Tax Changes as a Way of Helping Czech Entrepreneurs During a Pandemic

Authors

ŠRAMKOVÁ Dana

Year of publication 2020
MU Faculty or unit

Faculty of Law

Citation
Description During the pandemic, the government of the Czech Republic had to adopt a number of restrictions that significantly affected the business sector. The paper focuses on changes in the tax area as one of the ways of compensation for Czech Entrepreneurs. These include the application for special bonuses (the so-called "twenty-five"), the postponement or waiver of tax advances and the so-called general pardon for a number of legal sanctions. During the pandemic, real estate acquisition tax was also abolished in the Czech Republic.

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