Další formáty:
BibTeX
LaTeX
RIS
@proceedings{1734120, author = {Vavříková, Martina and Neckář, Jan}, booktitle = {Pandemic and Governance}, keywords = {tax law, tax return, tax procedure, tax sanctions}, language = {eng}, title = {The Remission of Tax Sanctions in Correlation with the SARS-COVID-19 Pandemic}, year = {2020} }
TY - CONF ID - 1734120 AU - Vavříková, Martina - Neckář, Jan PY - 2020 TI - The Remission of Tax Sanctions in Correlation with the SARS-COVID-19 Pandemic KW - tax law, tax return, tax procedure, tax sanctions N2 - The SARS-COVID-19 pandemic has undoubtedly a great impact on tax policies in different states across the world and that results in changes in their tax administrations. This article aims to map and evaluate certain steps that the government in the Czech Republic has taken with the purpose of reducing the negative effects of this pandemic. In the Czech Republic, these measures have taken the form of a mass remission of tax sanctions for non-compliance with selected tax duties among selected taxpayers. This text will analyze the mass remission of taxes as a legal instrument, also will discuss whether such unusual measure fulfils its purpose i.e., to mitigate tax duties during the pandemic, as well as it aspires to present the overview of various consequences in relation to tax administration. ER -
VAVŘÍKOVÁ, Martina a Jan NECKÁŘ. The Remission of Tax Sanctions in Correlation with the SARS-COVID-19 Pandemic. In \textit{Pandemic and Governance}. 2020.
|