Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?
| Authors | |
|---|---|
| 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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