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“Laissez-Faire” Principle in Tax Law during the Crises

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F23%3A00131113" target="_blank" >RIV/00216224:14220/23:00131113 - isvavai.cz</a>

  • Result on the web

    <a href="https://journals.umcs.pl/sil/article/view/15596/pdf" target="_blank" >https://journals.umcs.pl/sil/article/view/15596/pdf</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.17951/sil.2023.32.2.225-247" target="_blank" >10.17951/sil.2023.32.2.225-247</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    “Laissez-Faire” Principle in Tax Law during the Crises

  • Original language description

    In the last three years, the whole world has been struck by several crises. These extraordinary circumstances made many governments intervene much more in the economy, including tax law amendments. Many countries, including the Czech Republic, decreased several taxes or even abolished some as a kind of subsidy. This has resulted in a sharp rise in the public debt. The paper’s main aim and also the hypothesis to be confirmed or disproved is to answer the question of whether it would not be better to leave tax systems untouched in times of economic and other crises. To meet the contribution objectives, the IMRaD structure of the article is being used. The research part indicates amendments to the tax acts in the recent three years, justified on the grounds of the economic crises caused by the COVID-19 pandemic or consequences connected with the Russian invasion of Ukraine. In the discussion, the relationships between the new legal norms and the legal behavior of taxpayers are predicted, and the effects of legal regulation on the economic behavior of taxpayers are explained. Legal amendments also affect public budgets’ revenues. In conclusion, the strengths and weaknesses of de lege lata regulation in the study area are identified, and amendments de lege ferenda are suggested.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    N - Vyzkumna aktivita podporovana z neverejnych zdroju

Others

  • Publication year

    2023

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Studia Iuridica Lublinensia

  • ISSN

    1731-6375

  • e-ISSN

  • Volume of the periodical

    32

  • Issue of the periodical within the volume

    2

  • Country of publishing house

    PL - POLAND

  • Number of pages

    23

  • Pages from-to

    225-247

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85164020180