Radvan, Michal (2022) Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? PUBLIC GOVERNANCE ADMINISTRATION AND FINANCES LAW REVIEW, 7 (1). pp. 39-49. ISSN 2498-6275 (nyomtatott); 2786-0736 (online)
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Abstract
This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the Covid-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years (abolition of the super-gross wage, lump-sum tax, tax relieves, etc.) had no connection to the SARS-CoV-2 coronavirus causing Covid-19 illness or the war in Ukraine. These tragic incidents were just a pretext to advance political goals.
| Item Type: | Article |
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| Subjects: | H Social Sciences / társadalomtudományok > HG Finance / pénzügy K Law / jog > K Law (General) / jogtudomány általában |
| Depositing User: | Andrea Tankó |
| Date Deposited: | 10 Nov 2022 11:13 |
| Last Modified: | 10 Nov 2022 11:13 |
| URI: | http://real.mtak.hu/id/eprint/153237 |
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