Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?
DOI : 10.53116/pgaflr.2022.1.3
MTMT : 33215531
Megjelenés dátuma : 2022
Folyóirat címe : Public Governance, Administration and Finances Law Review
Évfolyam : 7
Szám : 1
Oldalszám : 39-49
Dokumentum típusa : folyóiratcikk
Kulcsszó : the Czech Republic, Covid-19, war in Ukraine, personal income tax, property transfer tax, Társadalomtudományok, Társadalomtudományok/Közgazdaságtudományok
Absztrakt :
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.
