Tax Instalment Plans: A Legal Instrument of Financial Sustainability in a Crisis

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F24%3A00135716" target="_blank" >RIV/00216224:14220/24:00135716 - isvavai.cz</a>

Výsledek na webu

<a href="http://bsp.uwb.edu.pl/wp-content/uploads/2024/03/75_Book-BSP-2024-29-1.pdf" target="_blank" >http://bsp.uwb.edu.pl/wp-content/uploads/2024/03/75_Book-BSP-2024-29-1.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.15290/bsp.2024.29.01.05" target="_blank" >10.15290/bsp.2024.29.01.05</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Tax Instalment Plans: A Legal Instrument of Financial Sustainability in a Crisis

Popis výsledku v původním jazyce

The Covid-19 pandemic as well as the war in Ukraine represent the biggest hit to the Czech economy since the Great Recession. In the Czech Republic, several tax measures are being used to help economic entities overcome the current crisis and keep their businesses running. One of them is the tax instalment plan. This article aims to identify why the tax instalment plan could be an appropriate fiscal measure in times of economic crisis. The author presents a classical legal instrument in the tax area – the tax instalment plan – and analyses it from an innovative point of view rather than the usual perspective, that is, from the macroeconomic point of view. The article analyses the legal conditions for the use of this instrument in the Czech Republic, points out the difficulties of interpretation in practice and evaluates it in the context of the theoretical background of desirable fiscal crisis measures. The conclusions of the research confirm the hypothesis that this legal instrument is an effective and used tool for facilitating the sustainability of private and public finances in times of crisis. It combines the desirable aspects of both automatic stabilisers and discretionary measures.

Název v anglickém jazyce

Tax Instalment Plans: A Legal Instrument of Financial Sustainability in a Crisis

Popis výsledku anglicky

The Covid-19 pandemic as well as the war in Ukraine represent the biggest hit to the Czech economy since the Great Recession. In the Czech Republic, several tax measures are being used to help economic entities overcome the current crisis and keep their businesses running. One of them is the tax instalment plan. This article aims to identify why the tax instalment plan could be an appropriate fiscal measure in times of economic crisis. The author presents a classical legal instrument in the tax area – the tax instalment plan – and analyses it from an innovative point of view rather than the usual perspective, that is, from the macroeconomic point of view. The article analyses the legal conditions for the use of this instrument in the Czech Republic, points out the difficulties of interpretation in practice and evaluates it in the context of the theoretical background of desirable fiscal crisis measures. The conclusions of the research confirm the hypothesis that this legal instrument is an effective and used tool for facilitating the sustainability of private and public finances in times of crisis. It combines the desirable aspects of both automatic stabilisers and discretionary measures.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Bialystok Legal Studies

ISSN

1689-7404

e-ISSN

2719-9452

Svazek periodika

29

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

16

Strana od-do

75-90

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85187929786