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@inbook{2418582,
author = {Svobodová, Tereza and Radvan, Michal},
address = {Brno},
booktitle = {Interaction of Law and Economics: Sustainable Development},
doi = {http://dx.doi.org/10.2478/9788367405331-021},
edition = {1.},
editor = {Tomášková, E., Neckář, J (eds)},
keywords = {tax; tax accessories; tax amnesty; sustainable public finance; tax remission},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Brno},
isbn = {978-83-67405-33-1},
pages = {183-192},
publisher = {Sciendo - Masaryk University, Brno University of Technology},
title = {Tax Amnesty in the Czech Republic – Cui Bono?},
url = {https://doi.org/10.2478/9788367405331},
year = {2023}
}
TY - CHAP
ID - 2418582
AU - Svobodová, Tereza - Radvan, Michal
PY - 2023
TI - Tax Amnesty in the Czech Republic – Cui Bono?
VL - MU - VUT
PB - Sciendo - Masaryk University, Brno University of Technology
CY - Brno
SN - 9788367405331
KW - tax
KW - tax accessories
KW - tax amnesty
KW - sustainable public finance
KW - tax remission
UR - https://doi.org/10.2478/9788367405331
N2 - Purpose of the article The Czech Republic's public finances are in their worst condition since 1993, and tax sustainability is of unprecedented importance in these turbulent times. Newly adopted tax measures should follow this principle. This article deals with a current topic in the tax area - tax amnesty - which is being realized in the second half of 2023 in the Czech Republic. Methodology/methods The structure of the paper is chosen in the style of IMRaD. To fulfill the paper's objective, it is necessary to first deal with the concept of "sustainability of a tax system" itself. Subsequently, the authors critically analyze the legislative framework of the tax amnesty. The need for and justification for tax amnesty cannot be stated without identifying and mapping the standard remission instruments commonly available in the Czech legal system. Based on synthesizing the acquired knowledge, it is possible to derive relevant conclusions. Scientific aim For whose benefit has tax amnesty been introduced? Does it correspond to the vision of sustaina-bility of the tax system? The authors hypothesize that tax amnesty cannot be considered a change that corresponds to the concept of a sustainable tax system. Findings The tax amnesty in the Czech Republic unjustifiably favors sole traders even though the Czech legal system knows the standard remission institutes that are available to all. Conclusions The tax amnesty in the Czech Republic as an unsystematic instrument that does not correspond to the concept of tax sustainability. Standard remission mechanisms provide sufficient scope for justifiable relief to taxpayers and that the fiscal interests of the state should not be overlooked in favor of political action. Originality/value There are no scientific texts dealing with the tax amnesty published in the Czech Republic generally or the tax amnesty in 2023 specifically.
ER -
SVOBODOVÁ, Tereza a Michal RADVAN. Tax Amnesty in the Czech Republic – Cui Bono?. Online. In Tomášková, E., Neckář, J (eds). \textit{Interaction of Law and Economics: Sustainable Development}. 1. vyd. Brno: Sciendo - Masaryk University, Brno University of Technology, 2023, s.~183-192. MU - VUT. ISBN~978-83-67405-33-1. Dostupné z: https://dx.doi.org/10.2478/9788367405331-021.
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