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Publication details
Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?
Authors | |
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Year of publication | 2022 |
Type | Article in Periodical |
Magazine / Source | Public Governance, Administration and Finances Law Review |
MU Faculty or unit | |
Citation | |
Web | Open access časopisu |
Doi | http://dx.doi.org/10.53116/pgaflr.2022.1.3 |
Keywords | Czech Republic; Covid-19; war in Ukraine; personal income tax; property transfer tax |
Description | This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the Covid-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years (abolition of the super-gross wage, lump-sum tax, tax relieves, etc.) had no connection to the SARS-CoV-2 coronavirus causing Covid-19 illness or the war in Ukraine. These tragic incidents were just a pretext to advance political goals. |
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