Academic Journal
REFORMY DAŇOVÉHO PRÁVA V (NE)SOUVISLOSTI S COVID-19
| العنوان: | REFORMY DAŇOVÉHO PRÁVA V (NE)SOUVISLOSTI S COVID-19 |
|---|---|
| المؤلفون: | Michal Radvan, Tereza Svobodová |
| المصدر: | STUDIA IURIDICA Cassoviensia, 9/2021(2), (2021-09-24) |
| بيانات النشر: | Zenodo |
| سنة النشر: | 2021 |
| المجموعة: | Zenodo |
| مصطلحات موضوعية: | covid-19, daňové právo, daň z nabytí nemovitých věc, superhrubá mzda, daňová ztráta, STUDIA IURIDICA Cassoviensia, Právnická fakulta UPJŠ |
| الوصف: | TAX LAW REFORMS IN (DIS)CONNECTION WITH COVID-19 Článek potvrzuje hypotézu, že velká většina změn v daňověprávních předpisech v České republice majících sloužit k překlenutí ekonomické krize způsobené pandemií covid-19 a snížení jejích negativních dopadů spadá do kategorie politicum. To platí zejména pro daňové právo hmotné, typicky pro zrušení daně z nabytí nemovitých věcí a superhrubé mzdy. Změny, až na výjimky, nemají s krizí či s nemocí nic společného a covid-19 je v českém prostředí zneužíván k prosazení politických záměrů. Je evidentní, že mnohé novelizace (typicky zrušení transferové daně a superhrubé mzdy) mohly být provedeny dávno před pandemií. URL: http://sic.pravo.upjs.sk/ The article confirms the hypothesis that the vast majority of changes in tax legislation in the Czech Republic, which are intended to overcome the economic crisis caused by the covid-19 pandemic and reduce its negative effects, fall into the category of politicum. This is especially true for substantive tax law, typically the abolition of the tax on acquisition of immovable property and the super-gross wage. With few exceptions, the changes have nothing to do with the crisis or the disease, and covid-19 is being used to push political agendas. It is obvious that many of the amendments (typically the abolition of transfer tax and super-gross wage) could have been made long before the pandemic. |
| نوع الوثيقة: | article in journal/newspaper |
| اللغة: | Czech |
| تدمد: | 1339-3995 |
| Relation: | https://zenodo.org/communities/pavol-jozef-safarik-university-in-kosice-slovakia; oai:zenodo.org:5526223 |
| DOI: | 10.33542/SIC2021-2-06 |
| الاتاحة: | https://doi.org/10.33542/SIC2021-2-06 |
| Rights: | info:eu-repo/semantics/openAccess ; Creative Commons Attribution 4.0 International ; https://creativecommons.org/licenses/by/4.0/legalcode |
| رقم الانضمام: | edsbas.855155EB |
| قاعدة البيانات: | BASE |
| ResultId |
1 |
|---|---|
| Header |
edsbas BASE edsbas.855155EB 919 3 Academic Journal academicJournal 918.9462890625 |
| PLink |
https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&scope=site&db=edsbas&AN=edsbas.855155EB&custid=s6537998&authtype=sso |
| FullText |
Array
(
[Availability] => 0
)
Array ( [0] => Array ( [Url] => https://doi.org/10.33542/SIC2021-2-06# [Name] => EDS - BASE [Category] => fullText [Text] => View record in BASE [MouseOverText] => View record in BASE ) ) |
| Items |
Array
(
[Name] => Title
[Label] => Title
[Group] => Ti
[Data] => REFORMY DAŇOVÉHO PRÁVA V (NE)SOUVISLOSTI S COVID-19
)
Array ( [Name] => Author [Label] => Authors [Group] => Au [Data] => <searchLink fieldCode="AR" term="%22Michal+Radvan%22">Michal Radvan</searchLink><br /><searchLink fieldCode="AR" term="%22Tereza+Svobodová%22">Tereza Svobodová</searchLink> ) Array ( [Name] => TitleSource [Label] => Source [Group] => Src [Data] => STUDIA IURIDICA Cassoviensia, 9/2021(2), (2021-09-24) ) Array ( [Name] => Publisher [Label] => Publisher Information [Group] => PubInfo [Data] => Zenodo ) Array ( [Name] => DatePubCY [Label] => Publication Year [Group] => Date [Data] => 2021 ) Array ( [Name] => Subset [Label] => Collection [Group] => HoldingsInfo [Data] => Zenodo ) Array ( [Name] => Subject [Label] => Subject Terms [Group] => Su [Data] => <searchLink fieldCode="DE" term="%22covid-19%22">covid-19</searchLink><br /><searchLink fieldCode="DE" term="%22daňové+právo%22">daňové právo</searchLink><br /><searchLink fieldCode="DE" term="%22daň+z+nabytí+nemovitých+věc%22">daň z nabytí nemovitých věc</searchLink><br /><searchLink fieldCode="DE" term="%22superhrubá+mzda%22">superhrubá mzda</searchLink><br /><searchLink fieldCode="DE" term="%22daňová+ztráta%22">daňová ztráta</searchLink><br /><searchLink fieldCode="DE" term="%22STUDIA+IURIDICA+Cassoviensia%22">STUDIA IURIDICA Cassoviensia</searchLink><br /><searchLink fieldCode="DE" term="%22Právnická+fakulta+UPJŠ%22">Právnická fakulta UPJŠ</searchLink> ) Array ( [Name] => Abstract [Label] => Description [Group] => Ab [Data] => TAX LAW REFORMS IN (DIS)CONNECTION WITH COVID-19 Článek potvrzuje hypotézu, že velká většina změn v daňověprávních předpisech v České republice majících sloužit k překlenutí ekonomické krize způsobené pandemií covid-19 a snížení jejích negativních dopadů spadá do kategorie politicum. To platí zejména pro daňové právo hmotné, typicky pro zrušení daně z nabytí nemovitých věcí a superhrubé mzdy. Změny, až na výjimky, nemají s krizí či s nemocí nic společného a covid-19 je v českém prostředí zneužíván k prosazení politických záměrů. Je evidentní, že mnohé novelizace (typicky zrušení transferové daně a superhrubé mzdy) mohly být provedeny dávno před pandemií. URL: http://sic.pravo.upjs.sk/ The article confirms the hypothesis that the vast majority of changes in tax legislation in the Czech Republic, which are intended to overcome the economic crisis caused by the covid-19 pandemic and reduce its negative effects, fall into the category of politicum. This is especially true for substantive tax law, typically the abolition of the tax on acquisition of immovable property and the super-gross wage. With few exceptions, the changes have nothing to do with the crisis or the disease, and covid-19 is being used to push political agendas. It is obvious that many of the amendments (typically the abolition of transfer tax and super-gross wage) could have been made long before the pandemic. ) Array ( [Name] => TypeDocument [Label] => Document Type [Group] => TypDoc [Data] => article in journal/newspaper ) Array ( [Name] => Language [Label] => Language [Group] => Lang [Data] => Czech ) Array ( [Name] => ISSN [Label] => ISSN [Group] => ISSN [Data] => 1339-3995 ) Array ( [Name] => NoteTitleSource [Label] => Relation [Group] => SrcInfo [Data] => https://zenodo.org/communities/pavol-jozef-safarik-university-in-kosice-slovakia; oai:zenodo.org:5526223 ) Array ( [Name] => DOI [Label] => DOI [Group] => ID [Data] => 10.33542/SIC2021-2-06 ) Array ( [Name] => URL [Label] => Availability [Group] => URL [Data] => https://doi.org/10.33542/SIC2021-2-06 ) Array ( [Name] => Copyright [Label] => Rights [Group] => Cpyrght [Data] => info:eu-repo/semantics/openAccess ; Creative Commons Attribution 4.0 International ; https://creativecommons.org/licenses/by/4.0/legalcode ) Array ( [Name] => AN [Label] => Accession Number [Group] => ID [Data] => edsbas.855155EB ) |
| RecordInfo |
Array
(
[BibEntity] => Array
(
[Identifiers] => Array
(
[0] => Array
(
[Type] => doi
[Value] => 10.33542/SIC2021-2-06
)
)
[Languages] => Array
(
[0] => Array
(
[Text] => Czech
)
)
[Subjects] => Array
(
[0] => Array
(
[SubjectFull] => covid-19
[Type] => general
)
[1] => Array
(
[SubjectFull] => daňové právo
[Type] => general
)
[2] => Array
(
[SubjectFull] => daň z nabytí nemovitých věc
[Type] => general
)
[3] => Array
(
[SubjectFull] => superhrubá mzda
[Type] => general
)
[4] => Array
(
[SubjectFull] => daňová ztráta
[Type] => general
)
[5] => Array
(
[SubjectFull] => STUDIA IURIDICA Cassoviensia
[Type] => general
)
[6] => Array
(
[SubjectFull] => Právnická fakulta UPJŠ
[Type] => general
)
)
[Titles] => Array
(
[0] => Array
(
[TitleFull] => REFORMY DAŇOVÉHO PRÁVA V (NE)SOUVISLOSTI S COVID-19
[Type] => main
)
)
)
[BibRelationships] => Array
(
[HasContributorRelationships] => Array
(
[0] => Array
(
[PersonEntity] => Array
(
[Name] => Array
(
[NameFull] => Michal Radvan
)
)
)
[1] => Array
(
[PersonEntity] => Array
(
[Name] => Array
(
[NameFull] => Tereza Svobodová
)
)
)
)
[IsPartOfRelationships] => Array
(
[0] => Array
(
[BibEntity] => Array
(
[Dates] => Array
(
[0] => Array
(
[D] => 01
[M] => 01
[Type] => published
[Y] => 2021
)
)
[Identifiers] => Array
(
[0] => Array
(
[Type] => issn-print
[Value] => 13393995
)
[1] => Array
(
[Type] => issn-locals
[Value] => edsbas
)
[2] => Array
(
[Type] => issn-locals
[Value] => edsbas.oa
)
)
[Titles] => Array
(
[0] => Array
(
[TitleFull] => STUDIA IURIDICA Cassoviensia, 9/2021(2), (2021-09-24
[Type] => main
)
)
)
)
)
)
)
|
| IllustrationInfo |