TY - JOUR AU - Radvan, Michal PY - 2022/10/28 Y2 - 2024/03/29 TI - Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? JF - Public Governance, Administration and Finances Law Review JA - PGAF VL - 7 IS - 1 SE - Articles DO - 10.53116/pgaflr.2022.1.3 UR - https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6381 SP - 39-49 AB - <p>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.</p> ER -