Publication details

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



Year of publication 2022
Type Article in Periodical
Magazine / Source Public Governance, Administration and Finances Law Review
MU Faculty or unit

Faculty of Law

Web Open access časopisu
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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