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

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F22%3A00127048" target="_blank" >RIV/00216224:14220/22:00127048 - isvavai.cz</a>
Result on the web
<a href="https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6381/5083" target="_blank" >https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6381/5083</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.53116/pgaflr.2022.1.3" target="_blank" >10.53116/pgaflr.2022.1.3</a>

Result language
angličtina
Original language name
Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?
Original language 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.
Czech name
—
Czech description
—

Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Public Governance, Administration and Finances Law Review
ISSN
2498-6275
e-ISSN
2786-0736
Volume of the periodical
7
Issue of the periodical within the volume
1
Country of publishing house
HU - HUNGARY
Number of pages
11
Pages from-to
39-49
UT code for WoS article
—
EID of the result in the Scopus database
—

Similar results(10)