Tax Changes as a Way of Helping Czech Entrepreneurs During a Pandemic

ŠRAMKOVÁ, Dana. Tax Changes as a Way of Helping Czech Entrepreneurs During a Pandemic. In Pandemic and Governance: Towards an Approximation of Covid-19’s Legal, Administrative, Fiscal and Political Dilemmas. 2020.

Basic information

Original name

Tax Changes as a Way of Helping Czech Entrepreneurs During a Pandemic

Authors

ŠRAMKOVÁ, Dana

Edition

Pandemic and Governance: Towards an Approximation of Covid-19’s Legal, Administrative, Fiscal and Political Dilemmas, 2020

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Other information

Type of outcome

Vyžádané přednášky

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

Faculty of Law

Tags

International impact, Reviewed

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Abstract

V originále

During the pandemic, the government of the Czech Republic had to adopt a number of restrictions that significantly affected the business sector. The paper focuses on changes in the tax area as one of the ways of compensation for Czech Entrepreneurs. These include the application for special bonuses (the so-called "twenty-five"), the postponement or waiver of tax advances and the so-called general pardon for a number of legal sanctions. During the pandemic, real estate acquisition tax was also abolished in the Czech Republic.

In English

During the pandemic, the government of the Czech Republic had to adopt a number of restrictions that significantly affected the business sector. The paper focuses on changes in the tax area as one of the ways of compensation for Czech Entrepreneurs. These include the application for special bonuses (the so-called "twenty-five"), the postponement or waiver of tax advances and the so-called general pardon for a number of legal sanctions. During the pandemic, real estate acquisition tax was also abolished in the Czech Republic.