Taxes in the Czech Republic at the Time of COVID-19
Taxes in the Czech Republic at the Time of COVID-19
Author(s): Michal KoziełSubject(s): National Economy, Health and medicine and law, Law on Economics, Public Finances, Fiscal Politics / Budgeting
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: tax law; the Czech Republic; COVID-19 pandemic; changes;
Summary/Abstract: The COVID-19 pandemic is a phrase that has accompanied us every step over the last two years. This is not an abstract concept, the effects of the measures introduced because of this disease limit us at every turn. One of the ways in which the legislature and the executive power could help the people of the Czech Republic during this period was to introduce relief and change through taxes. These tools were used to a large extent, and therefore, during the COVID-19 pandemic, tax law in the Czech Republic changed dynamically. This article deals with the issue of the impact of the COVID-19 pandemic on tax law in the Czech Republic. The aim of this article is to outline the changes that have taken place and will continue to take place in tax law in connection with the COVID-19 pandemic and to further evaluate these changes in terms of their effectiveness, efficiency, and necessity.
Journal: Analizy i Studia CASP
- Issue Year: 12/2021
- Issue No: 2
- Page Range: 21-31
- Page Count: 11
- Language: English