The Remission of Tax Sanctions in Correlation with the Current Pandemic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00123007" target="_blank" >RIV/00216224:14220/21:00123007 - isvavai.cz</a>
Result on the web
<a href="https://administrativescience.com/index.php/instadm/issue/view/2" target="_blank" >https://administrativescience.com/index.php/instadm/issue/view/2</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Remission of Tax Sanctions in Correlation with the Current Pandemic
Original language description
The COVID-19 pandemic has undoubtedly had a great impact on tax policies in different states across the world and that naturally results in slight changes in their tax administrations. These changes in tax administration can be perceived as a government’s response to the pandemic which aims to help taxpayers adjust to this new situation, especially by easing tax duties. Every state has its own measures to cope with the problems that have emerged. This article aims to map and evaluate certain steps that the government in the Czech Republic has taken with the purpose of reducing the negative effects of this pandemic. In the Czech Republic, these measures have taken the form of a mass remission of tax sanctions for non-compliance with selected tax duties among selected taxpayers. This text will analyse the mass remission of taxes as a legal instrument, and will also discuss whether such an unusual measure fulfils its purpose, i.e. to mitigate tax duties during the pandemic, as well as striving to present an overview of the various consequences in relation to tax administration.
Czech name
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Czech description
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Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Institutiones Administrationis - Journal of Administrative Sciences
ISSN
2786-1929
e-ISSN
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Volume of the periodical
1
Issue of the periodical within the volume
1
Country of publishing house
HU - HUNGARY
Number of pages
9
Pages from-to
130-138
UT code for WoS article
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EID of the result in the Scopus database
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