Taxes in the Czech Republic at the Time of COVID-19

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10248675" target="_blank" >RIV/61989100:27510/21:10248675 - isvavai.cz</a>
Result on the web
<a href="https://econjournals.sgh.waw.pl/ASCASP/article/view/2822/2509" target="_blank" >https://econjournals.sgh.waw.pl/ASCASP/article/view/2822/2509</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Taxes in the Czech Republic at the Time of COVID-19
Original language description
The COVID-19 pandemic is a phrase that has accompanied us every step over the last two years. This is not an abstract concept, the effects of the measures introduced because of this disease limit us at every turn. One of the ways in which the legislature and the executive power could help the people of the Czech Republic during this period was to introduce relief and change through taxes. These tools were used to a large extent, and therefore, during the COVID-19 pandemic, tax law in the Czech Republic changed dynamically. This article deals with the issue of the impact of the COVID-19 pandemic on tax law in the Czech Republic. The aim of this article is to outline the changes that have taken place and will continue to take place in tax law in connection with the COVID-19 pandemic and to further evaluate these changes in terms of their effectiveness, efficiency, and necessity.
Czech name
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Czech description
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Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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