RADVAN, Michal. Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? Public Governance, Administration and Finances Law Review. Budapest: University of Public Service, Ludovika University Press, 2022, roč. 7, č. 1, s. 39-49. ISSN 2498-6275. Dostupné z: https://dx.doi.org/10.53116/pgaflr.2022.1.3. |
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@article{2227949, author = {Radvan, Michal}, article_location = {Budapest}, article_number = {1}, doi = {http://dx.doi.org/10.53116/pgaflr.2022.1.3}, keywords = {Czech Republic; Covid-19; war in Ukraine; personal income tax; property transfer tax}, language = {eng}, issn = {2498-6275}, journal = {Public Governance, Administration and Finances Law Review}, title = {Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?}, url = {https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6381/5083}, volume = {7}, year = {2022} }
TY - JOUR ID - 2227949 AU - Radvan, Michal PY - 2022 TI - Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? JF - Public Governance, Administration and Finances Law Review VL - 7 IS - 1 SP - 39-49 EP - 39-49 PB - University of Public Service, Ludovika University Press SN - 24986275 KW - Czech Republic KW - Covid-19 KW - war in Ukraine KW - personal income tax KW - property transfer tax UR - https://folyoirat.ludovika.hu/index.php/pgaf/article/view/6381/5083 N2 - This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to minimise negative aspects connected with the Covid-19 pandemic and the Ukrainian war. On the contrary, most of the significant changes in the Czech tax law adopted in the last three years (abolition of the super-gross wage, lump-sum tax, tax relieves, etc.) had no connection to the SARS-CoV-2 coronavirus causing Covid-19 illness or the war in Ukraine. These tragic incidents were just a pretext to advance political goals. ER -
RADVAN, Michal. Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum? \textit{Public Governance, Administration and Finances Law Review}. Budapest: University of Public Service, Ludovika University Press, 2022, roč.~7, č.~1, s.~39-49. ISSN~2498-6275. Dostupné z: https://dx.doi.org/10.53116/pgaflr.2022.1.3.
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