Tax changes in the Czech Republic in the COVID-19 pandemic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15220%2F22%3A73613681" target="_blank" >RIV/61989592:15220/22:73613681 - isvavai.cz</a>
Result on the web
<a href="https://czasopisma.kul.pl/index.php/recl/issue/view/632" target="_blank" >https://czasopisma.kul.pl/index.php/recl/issue/view/632</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Tax changes in the Czech Republic in the COVID-19 pandemic
Original language description
The covid-19 pandemic has since March 2020 led to declarations of several states of emergency, to shutting down of schools, restrictions on gatherings as well as many business activities, with the aim to stopping the spread and transfer of the virus. Apart from the program of compensation bonuses, program Antivirus, postponing of the electronic sales record and so on, the state has reacted to the situation through tax leg-islation. The presented paper defines some steps as a result of the pandemic that are connected to tax law, these being specif-ically real estate tax, road tax, value added tax and excise tax.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
REVIEW OF EUROPEAN AND COMPARATIVE LAW
ISSN
2545-384X
e-ISSN
2545-384X
Volume of the periodical
50
Issue of the periodical within the volume
3
Country of publishing house
PL - POLAND
Number of pages
17
Pages from-to
"163 "-179
UT code for WoS article
000860461300009
EID of the result in the Scopus database
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