Tax Instalment Plans: A Legal Instrument of Financial Sustainability in a Crisis
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00135716" target="_blank" >RIV/00216224:14220/24:00135716 - isvavai.cz</a>
Result on the web
<a href="http://bsp.uwb.edu.pl/wp-content/uploads/2024/03/75_Book-BSP-2024-29-1.pdf" target="_blank" >http://bsp.uwb.edu.pl/wp-content/uploads/2024/03/75_Book-BSP-2024-29-1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15290/bsp.2024.29.01.05" target="_blank" >10.15290/bsp.2024.29.01.05</a>
Alternative languages
Result language
angličtina
Original language name
Tax Instalment Plans: A Legal Instrument of Financial Sustainability in a Crisis
Original language description
The Covid-19 pandemic as well as the war in Ukraine represent the biggest hit to the Czech economy since the Great Recession. In the Czech Republic, several tax measures are being used to help economic entities overcome the current crisis and keep their businesses running. One of them is the tax instalment plan. This article aims to identify why the tax instalment plan could be an appropriate fiscal measure in times of economic crisis. The author presents a classical legal instrument in the tax area – the tax instalment plan – and analyses it from an innovative point of view rather than the usual perspective, that is, from the macroeconomic point of view. The article analyses the legal conditions for the use of this instrument in the Czech Republic, points out the difficulties of interpretation in practice and evaluates it in the context of the theoretical background of desirable fiscal crisis measures. The conclusions of the research confirm the hypothesis that this legal instrument is an effective and used tool for facilitating the sustainability of private and public finances in times of crisis. It combines the desirable aspects of both automatic stabilisers and discretionary measures.
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
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Bialystok Legal Studies
ISSN
1689-7404
e-ISSN
2719-9452
Volume of the periodical
29
Issue of the periodical within the volume
1
Country of publishing house
PL - POLAND
Number of pages
16
Pages from-to
75-90
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85187929786