“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
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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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
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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
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EID of the result in the Scopus database
2-s2.0-85164020180