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.

Základní údaje

Originální název

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

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ŠRAMKOVÁ, Dana

Vydání

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

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Vyžádané přednášky

Utajení

není předmětem státního či obchodního tajemství

Organizační jednotka

Právnická fakulta

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Mezinárodní význam, Recenzováno

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Anotace

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.

Anglicky

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.