Tax Revenues and External Shock. How Covid-19 Influenced Public Revenues in Poland and Czechia

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Tax Revenues and External Shock. How Covid-19 Influenced Public Revenues in Poland and Czechia

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Tax Revenues and External Shock. How Covid-19 Influenced Public Revenues in Poland and Czechia

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název statě ve sborníku

HRADEC ECONOMIC DAYS, VOL 11(1)

ISBN

978-80-7435-822-7

ISSN

2464-6059

e-ISSN

2464-6067

Počet stran výsledku

13

Strana od-do

620-632

Název nakladatele

Univerzita Hradec Králové

Místo vydání

Hradec Králové

Místo konání akce

Hradec Kralove

Datum konání akce

25. 3. 2021

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000670596900061