Tax changes in the Czech Republic in the COVID-19 pandemic
Taťána Zelenská
Palacký University Olomouc , CzechiaJana Bellová
Palacký University Olomouc , Czechiahttps://orcid.org/0000-0002-5006-6273
Abstract
The 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.
Keywords:
real estate tax, road tax, income tax, value added tax, excise taxReferences
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Palacký University Olomouc
Dr., Assistant Professor, Faculty of Law, Department of Administrative and Financial Law, Palacký University Olomouc; correspondence address: 17. listopadu 8, 779 00 Olomouc, Czech Republic.
Palacký University Olomouc
Dr., Assistant Professor, Faculty of Law, Department of Political and Social Science, Palacký University Olomouc; correspondence address: 17. listopadu 8, 779 00 Olomouc, Czech Republic.
https://orcid.org/0000-0002-5006-6273