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 |
| Subjects: | |
| Online Access: | https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6381/5083 |
| _version_ | 1811335003752103936 |
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| author | Michal Radvan |
| author_facet | Michal Radvan |
| author_sort | Michal Radvan |
| collection | DOAJ |
| 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. |
| first_indexed | 2024-04-13T17:17:33Z |
| format | Article |
| id | doaj.art-627ffdd1a6854bac88c92fb943cc0ffc |
| institution | Directory Open Access Journal |
| issn | 2498-6275 2786-0736 |
| language | English |
| last_indexed | 2024-04-13T17:17:33Z |
| publishDate | 2022-10-01 |
| publisher | Ludovika University Press |
| record_format | Article |
| series | Public Governance, Administration and Finances Law Review |
| spelling | doaj.art-627ffdd1a6854bac88c92fb943cc0ffc2022-12-22T02:38:06ZengLudovika University PressPublic Governance, Administration and Finances Law Review2498-62752786-07362022-10-0171394910.53116/pgaflr.2022.1.3Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?Michal Radvan0https://orcid.org/0000-0002-9858-4555Masaryk UniversityThis 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.https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6381/5083the czech republiccovid-19war in ukrainepersonal income taxproperty transfer tax |
| spellingShingle | Michal Radvan Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? Public Governance, Administration and Finances Law Review the czech republic covid-19 war in ukraine personal income tax property transfer tax |
| title | Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? |
| title_full | Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? |
| title_fullStr | Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? |
| title_full_unstemmed | Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? |
| title_short | Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? |
| title_sort | are changes in czech direct tax law necessary or is it just a politicum |
| topic | the czech republic covid-19 war in ukraine personal income tax property transfer tax |
| url | https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6381/5083 |
| work_keys_str_mv | AT michalradvan arechangesinczechdirecttaxlawnecessaryorisitjustapoliticum |