Tax amendments in times of crises in Poland and Czech Republic – selected legal aspects
Michał Mariański
Uniwersytet Warmińsko-Mazurski w Olsztynie UWM
https://orcid.org/0000-0001-6212-914X
prof. M. Radvan
Masaryk University in Brno, Czech Republichttps://orcid.org/0000-0002-9858-4555
Abstract
This publication is a fragment of research within the framework of broadly understood comparative tax law. The aim of this publication is to show the response of both the Polish and Czech legislators to the economic crises caused
by the COVID-19 pandemic and the war in Ukraine. The methodology used in the article is related to the comparative legal method, the historical-descriptive method and the dogmatic method. The methodology in the article is chosen to show if the described different legal solutions may constitute an interesting reference to other EU countries as an example of the possible response to the
future economic crisis. The purpose of this publication is also to indicate whether the analyzed countries decided to increase or reduce the tax burden and what the effectiveness of the selected legislative actions. In the conclusions, the authors indicate, among others that the COVID-19 pandemic and the war in Ukraine were for many countries a justification for changes in tax law, but the effectiveness of these actions remains at least questionable. Therefore, from the point of view of fiscal stability, in times of economic crises, appropriate solutions should always refer to the principle of legal certainty and long-term
economic analysis of the effectiveness of a given amendment. This publication is, therefore, an incentive to reflect on the state of new regulations and concepts
of tax law implemented in response to the economic crisis and constitute an element of a broader discussion on the impact of tax regulations on the behaviour of taxpayers and the state budget.
Keywords:
tax law, economic crises, Polish law, Czech law, comparative lawReferences
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Uniwersytet Warmińsko-Mazurski w Olsztynie UWM
<p> </p> <p> </p> Poland
https://orcid.org/0000-0001-6212-914X
