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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

  • Czech description

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