Tax Revenues and External Shock. How Covid-19 Influenced Public Revenues in Poland and Czechia
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F21%3A50018267" target="_blank" >RIV/62690094:18450/21:50018267 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.36689/uhk/hed/2021-01-061" target="_blank" >https://doi.org/10.36689/uhk/hed/2021-01-061</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2021-01-061" target="_blank" >10.36689/uhk/hed/2021-01-061</a>
Alternative languages
Result language
angličtina
Original language name
Tax Revenues and External Shock. How Covid-19 Influenced Public Revenues in Poland and Czechia
Original language description
The unprecedented driving force of economic events in 2020 was, paradoxically, an uneconomic phenomenon - the COVID-19 virus. In order to overcome the unfavorable period, public policies around the world have sought, and in fact continue to seek, various support schemes. On the one hand, such schemes include restrictions on economic activity to prevent the spread of the virus, on the other hand, they impose a burden in the form of a loss of public revenue and, at the same time, a burden in the form of an increase in public spending. Therefore, based on public revenue data this paper seeks to capture the nature and extent of the impact of pandemics on public revenues, especially taxes in a mid-term period 2017-2020 in Poland and the Czech Republic. Our analysis reveals that the rate of fulfillment of public revenues during the year in the crisis year 2020 does not differ much from the last years of the pre-crisis years. In terms of tax collection, pandemic affected the collection of personal and corporate income tax the most.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50206 - Finance
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
HRADEC ECONOMIC DAYS, VOL 11(1)
ISBN
978-80-7435-822-7
ISSN
2464-6059
e-ISSN
2464-6067
Number of pages
13
Pages from-to
620-632
Publisher name
Univerzita Hradec Králové
Place of publication
Hradec Králové
Event location
Hradec Kralove
Event date
Mar 25, 2021
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000670596900061