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Title in English Tax Waiver due to Flooding
Authors

RADVAN Michal

Year of publication 2013
MU Faculty or unit

Faculty of Law

Citation
Description Contribution 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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