Tax law changes in the Czech Republic as a solution to the coronaviral crisis?

Abstract

The aim of the text is to answer the research question "What triggered the changes to tax law in the Czech Republic in 2020 and 2021? Was it a coronaviral pandemic?'. The answer to this research question is that the changes to tax law in the Czech Republic in 2020 and 2021 were triggered by both a coronaviral pandemic and other reasons.

Changes unrelated to the coronavirus pandemic prevail. A number of changes have a major negative impact on the collection of public budgets.

Keywords

• tax law
• changes to the tax law
• coronavirus pandemic