Tax changes in the Czech Republic in the COVID-19 pandemic

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dc.contributor.authorZelenská, Taťána
dc.contributor.authorBellová, Jana
dc.date.accessioned2022-10-03T12:25:31Z
dc.date.available2022-10-03T12:25:31Z
dc.date.issued2022
dc.description.abstractThe covid-19 pandemic has since March 2020 led to declarations of several states of emergency, to shutting down of schools, restrictions on gatherings as well as many business activities, with the aim to stopping the spread and transfer of the virus. Apart from the program of compensation bonuses, program Antivirus, postponing of the electronic sales record and so on, the state has reacted to the situation through tax legislation.The presented paper defines some steps as a result of the pandemic that are connected to tax law, these being specifically real estate tax, road tax, value added tax and excise tax.en
dc.identifier.citation"Review of European and Comparative Law", 2022, Vol. 50, No. 3, pp. 163-179en
dc.identifier.doi10.31743/recl.13388
dc.identifier.issn2545-384X
dc.identifier.urihttp://hdl.handle.net/20.500.12153/3682
dc.language.isoenpl
dc.publisherKUL Publishing Houseen
dc.rightsAttribution 4.0 Internationalen
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/en
dc.subjectreal estate taxen
dc.subjectroad taxen
dc.subjectincome taxen
dc.subjectvalue added taxen
dc.subjectexcise taxen
dc.titleTax changes in the Czech Republic in the COVID-19 pandemicen
dc.typeinfo:eu-repo/semantics/articlepl
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Review of European and Comparative Law, 2022, Vol. 50, No. 3