Tax Amnesty in the Czech Republic – Cui Bono?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F23%3A00136515" target="_blank" >RIV/00216224:14220/23:00136515 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.2478/9788367405331" target="_blank" >https://doi.org/10.2478/9788367405331</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/9788367405331-021" target="_blank" >10.2478/9788367405331-021</a>
Alternative languages
Result language
angličtina
Original language name
Tax Amnesty in the Czech Republic – Cui Bono?
Original language description
Purpose of the article The Czech Republic's public finances are in their worst condition since 1993, and tax sustainability is of unprecedented importance in these turbulent times. Newly adopted tax measures should follow this principle. This article deals with a current topic in the tax area - tax amnesty - which is being realized in the second half of 2023 in the Czech Republic. Methodology/methods The structure of the paper is chosen in the style of IMRaD. To fulfill the paper's objective, it is necessary to first deal with the concept of "sustainability of a tax system" itself. Subsequently, the authors critically analyze the legislative framework of the tax amnesty. The need for and justification for tax amnesty cannot be stated without identifying and mapping the standard remission instruments commonly available in the Czech legal system. Based on synthesizing the acquired knowledge, it is possible to derive relevant conclusions. Scientific aim For whose benefit has tax amnesty been introduced? Does it correspond to the vision of sustaina-bility of the tax system? The authors hypothesize that tax amnesty cannot be considered a change that corresponds to the concept of a sustainable tax system. Findings The tax amnesty in the Czech Republic unjustifiably favors sole traders even though the Czech legal system knows the standard remission institutes that are available to all. Conclusions The tax amnesty in the Czech Republic as an unsystematic instrument that does not correspond to the concept of tax sustainability. Standard remission mechanisms provide sufficient scope for justifiable relief to taxpayers and that the fiscal interests of the state should not be overlooked in favor of political action. Originality/value There are no scientific texts dealing with the tax amnesty published in the Czech Republic generally or the tax amnesty in 2023 specifically.
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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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
Book/collection name
Interaction of Law and Economics: Sustainable Development
ISBN
9788367405331
Number of pages of the result
10
Pages from-to
183-192
Number of pages of the book
279
Publisher name
Sciendo - Masaryk University, Brno University of Technology
Place of publication
Brno
UT code for WoS chapter
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