{"title":"(捷克直接)税法的变化是必要的，还是仅仅是一种政治?","authors":"Michal Radvan","doi":"10.53116/pgaflr.2022.1.3","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":183882,"journal":{"name":"Public Governance, Administration and Finances Law Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?\",\"authors\":\"Michal Radvan\",\"doi\":\"10.53116/pgaflr.2022.1.3\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":183882,\"journal\":{\"name\":\"Public Governance, Administration and Finances Law Review\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-10-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Public Governance, Administration and Finances Law Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.53116/pgaflr.2022.1.3\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public Governance, Administration and Finances Law Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.53116/pgaflr.2022.1.3","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?
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.
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