Wealth Tax as a Tool to Increase Tax Revenues in Polycrisis Times

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F25%3A00142162" target="_blank" >RIV/00216224:14220/25:00142162 - isvavai.cz</a>

Výsledek na webu

<a href="https://journals.umcs.pl/sil/article/view/19517" target="_blank" >https://journals.umcs.pl/sil/article/view/19517</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.17951/sil.2025.34.2.295-308" target="_blank" >10.17951/sil.2025.34.2.295-308</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Wealth Tax as a Tool to Increase Tax Revenues in Polycrisis Times

Popis výsledku v původním jazyce

During the recent crises (specifically the COVID-19 pandemic and the Russian aggression in Ukraine connected with the increase in energy prices), European governments amended many tax law norms to increase public budgets’ revenues and to support business and national economies. Not many of these amendments were related to property taxes. The paper aims to confirm or disprove the hypothesis that the wealth tax could be one of the solutions in the mix of tax amendments in polycrisis times in the Czech Republic. To achieve this aim, it is necessary to introduce and analyse fundamental changes in the area of tax law regulation, focusing on property taxation. The article also analyses individual structural components of wealth taxes collected in European countries. The acquired knowledge allows us to decide whether the wealth tax might be an appropriate tax tool in times of polycrisis and possibly to construct an adequate construction of the wealth tax for the Czech Republic and other countries with similar economic development.

Název v anglickém jazyce

Wealth Tax as a Tool to Increase Tax Revenues in Polycrisis Times

Popis výsledku anglicky

During the recent crises (specifically the COVID-19 pandemic and the Russian aggression in Ukraine connected with the increase in energy prices), European governments amended many tax law norms to increase public budgets’ revenues and to support business and national economies. Not many of these amendments were related to property taxes. The paper aims to confirm or disprove the hypothesis that the wealth tax could be one of the solutions in the mix of tax amendments in polycrisis times in the Czech Republic. To achieve this aim, it is necessary to introduce and analyse fundamental changes in the area of tax law regulation, focusing on property taxation. The article also analyses individual structural components of wealth taxes collected in European countries. The acquired knowledge allows us to decide whether the wealth tax might be an appropriate tax tool in times of polycrisis and possibly to construct an adequate construction of the wealth tax for the Czech Republic and other countries with similar economic development.

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

2025

Kód důvěrnosti údajů

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

Název periodika

Studia Iuridica Lublinensia

ISSN

1731-6375

e-ISSN

—

Svazek periodika

34

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

14

Strana od-do

295-308

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-105018016703