Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?
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 (abol...
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| Format: | Article |
| Language: | English |
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Ludovika University Press
2022-10-01
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| Series: | Public Governance, Administration and Finances Law Review |
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| Online Access: | https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6381/5083 |
| Summary: | 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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| ISSN: | 2498-6275 2786-0736 |