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

Taťána Zelenská

Palacký University Olomouc , Czechia

Jana Bellová

Palacký University Olomouc , Czechia
https://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 tax

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Published
2022-09-09


Zelenská, T., & Bellová, J. (2022). Tax changes in the Czech Republic in the COVID-19 pandemic. Review of European and Comparative Law, 50(3), 163–179. https://doi.org/10.31743/recl.13388

Taťána Zelenská  tatana.zelenska@upol.cz
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.

Jana Bellová 
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



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