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.
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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.
Other information
Type of outcome Requested lectures
Confidentiality degree is not subject to a state or trade secret
Organization unit Faculty of Law
Tags International impact, Reviewed
Changed by Changed by: JUDr. Dana Šramková, Ph.D., MBA, učo 21991. Changed: 28/1/2021 02:33.
Abstract
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.
Abstract (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.
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