The Remission of Tax Sanctions in Correlation with the SARS-COVID-19 Pandemic
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| Year of publication | 2020 |
| Type | Appeared in Conference without Proceedings |
| MU Faculty or unit | |
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| Description | The SARS-COVID-19 pandemic has undoubtedly a great impact on tax policies in different states across the world and that results in changes in their tax administrations. This article aims to map and evaluate certain steps that the government in the Czech Republic has taken with the purpose of reducing the negative effects of this pandemic. In the Czech Republic, these measures have taken the form of a mass remission of tax sanctions for non-compliance with selected tax duties among selected taxpayers. This text will analyze the mass remission of taxes as a legal instrument, also will discuss whether such unusual measure fulfils its purpose i.e., to mitigate tax duties during the pandemic, as well as it aspires to present the overview of various consequences in relation to tax administration. |