The Remission of Tax Sanctions in Correlation with the SARS-COVID-19 Pandemic

VAVŘÍKOVÁ, Martina and Jan NECKÁŘ. The Remission of Tax Sanctions in Correlation with the SARS-COVID-19 Pandemic. In Pandemic and Governance. 2020.

Basic information

• Original name: The Remission of Tax Sanctions in Correlation with the SARS-COVID-19 Pandemic
• Name in Czech: Prominutí daňových sankcí ve vztahu k pandemii SARS-COVID-19
• Authors: VAVŘÍKOVÁ, Martina and Jan NECKÁŘ.
• Edition: Pandemic and Governance, 2020.

Other information

• Original language: English
• Type of outcome: Presentations at conferences
• Country of publisher: Czech Republic
• Confidentiality degree: is not subject to a state or trade secret
• Organization unit: Faculty of Law
• Keywords (in Czech): daňové právo, vratka daně, daňový proces, daňové sankce
• Keywords in English: tax law, tax return, tax procedure, tax sanctions

Abstract

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.

Abstract (in Czech)

Pandemie SARS-COVID-19 má velký dopad na daňovou politiku v různých státech po celém světě a vede ke změnám v jejich správě daní. Příspěvek si klade za cíl zmapovat a vyhodnotit některé kroky, které vláda v České republice podnikla za účelem snížení negativních dopadů této pandemie.