Wealth Tax as a Tool to Increase Tax Revenues in Polycrisis Times
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F25%3A00142162" target="_blank" >RIV/00216224:14220/25:00142162 - isvavai.cz</a>
Result on the web
<a href="https://journals.umcs.pl/sil/article/view/19517" target="_blank" >https://journals.umcs.pl/sil/article/view/19517</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.17951/sil.2025.34.2.295-308" target="_blank" >10.17951/sil.2025.34.2.295-308</a>
Alternative languages
Result language
angličtina
Original language name
Wealth Tax as a Tool to Increase Tax Revenues in Polycrisis Times
Original language description
During the recent crises (specifically the COVID-19 pandemic and the Russian aggression in Ukraine connected with the increase in energy prices), European governments amended many tax law norms to increase public budgets’ revenues and to support business and national economies. Not many of these amendments were related to property taxes. The paper aims to confirm or disprove the hypothesis that the wealth tax could be one of the solutions in the mix of tax amendments in polycrisis times in the Czech Republic. To achieve this aim, it is necessary to introduce and analyse fundamental changes in the area of tax law regulation, focusing on property taxation. The article also analyses individual structural components of wealth taxes collected in European countries. The acquired knowledge allows us to decide whether the wealth tax might be an appropriate tax tool in times of polycrisis and possibly to construct an adequate construction of the wealth tax for the Czech Republic and other countries with similar economic development.
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
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2025
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
34
Issue of the periodical within the volume
2
Country of publishing house
PL - POLAND
Number of pages
14
Pages from-to
295-308
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-105018016703