Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?
Copyright (c) 2022 Radvan Michal
This work is licensed under a Creative Commons Attribution 4.0 International License.
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.
Keywords:
How to Cite
References
Brzeski, J., Románová, A. & Franzsen, R. (2019). The Evolution of Property Taxes in Post-Socialist Countries in Central and Eastern Europe. African Tax Institute (Working Paper WP-19-01).
Chamber of Deputies (2020a). Sněmovní tisk 910/0. Poslanecká sněmovna Parlamentu ČR.
Chamber of Deputies (2020b). Sněmovní tisk 866/0. Poslanecká sněmovna Parlamentu ČR.
Fischer, J., Mazouch, P. & Finardi, S. (2020). Dopad změny sazby daně z příjmů fyzických osob na spotřebu domácností. Vysoká škola ekonomická v Praze. Online: https://bit.ly/3Vfecpx
Greiff, H. & Doškářová, J. (2021). Nová sleva na dani z příjmů. KPMG. Online: https://danovky.cz/cs/nova-sleva-na-dani-z-prijmu-1810
Hlaváček, M. & Pavel, J. (2020). Fiskální náklady pandemie Covid-19 v České republice. Úřad Národní rozpočtové rady. Online: https://bit.ly/3V9edeZ
Kalíšková, K., Münich, D., Prokop, D. & Šoltés, M. (2020). Vyhodnocení dopadů návrhů na zrušení superhrubé mzdy. IDEA při Národohospodářském ústavu AV ČR. Online: https://idea.cerge-ei.cz/…pdf
Kozieł, M. (2021). Podatki w Republice Czeskiej w czasie COVID-19. Analizy i Studia CASP, 11(2), 23–34.
Liška, M. (2016). Švarcsystém. In M. Radvan, P. Mrkývka et al., Důchodové daně (pp. 103–126). Masaryk University.
McCluskey, W. J., Plimmer, F. & Franzsen, R. (2021). Introduction and Observations. In M. Radvan, R. Franzsen, W. J. McCluskey, & F. Plimmer (Eds.), Real Property Taxes and Property Markets in CEE Countries and Central Asia (pp. 1–46). Lex Localis – Institute for Local Self-Government Maribor.
Papavasilevská, S. (2021). Zrušení daně z nabytí nemovitých věcí a jeho dopad na ekonomiku státu. In P. Mrkývka & J. Schweigl (Eds.), Interakce práva a ekonomie (pp. 55–65). Masaryk University. Online: http://doi.org/10.5817/CZ.MUNI.M210-9934-2021-3
Radvan, M. (2015). Taxation of Business Income in the Czech Republic. Kwartalnik prawa podatkowego, 2017(4), 21–31.
Radvan, M. (2016). Supehrubá mzda. In M. Radvan, P. Mrkývka et al., Důchodové daně (pp. 87–101). Masaryk University.
Radvan, M. (2016a). Taxation of Employment Income in the Czech Republic. Kwartalnik prawa podatkowego, 2018(1), 23–35.
Radvan, M. & Neckář, J. (2016). Taxation of Professional Team Sport Athletes in the Czech Republic. Public Governance, Administration and Finances Law Review, 1(1), 40–46.
Radvan, M. (2020). Czech Tax Law (4th. ed.). Masaryk University.
Radvan, M. & Papavasilevská, S. (2020). Abolition of Tax on Acquisition of Immovable Property: A Tool to Suppress the Negative Consequences of Covid-19 or a Politicum? Public Governance, Administration and Finances Law Review, 5(2), 45–57. Online: https://doi.org/10.53116/pgaflr.2020.2.4
Radvan, M. & Svobodová, T. (2021). Reformy daňového práva v (ne)souvislosti s Covid-19. Studia Iuridica Cassoviensia, 9(2), 69–84. Online: http://doi.org/10.33542/SIC2021-2-06
Semerád, P., Radvan, M. & Semerádová, L. (2021). Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic. Analysis and Studies CASP, 11(1), 23–31.
Tyniewicki, M. & Kozieł, M. (2021). Current Problems of Financial Law in Poland and in the Czech Republic Including Effects of the COVID-19 Pandemic. Bialystok Legal Studies, 26(4), 53–71. Online: http://doi.org/10.15290/bsp.2021.26.04.04
