Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji:
http://hdl.handle.net/11320/16277
Pełny rekord metadanych
Pole DC | Wartość | Język |
---|---|---|
dc.contributor.author | Svobodová, Tereza | - |
dc.date.accessioned | 2024-04-03T10:36:49Z | - |
dc.date.available | 2024-04-03T10:36:49Z | - |
dc.date.issued | 2024 | - |
dc.identifier.citation | Białostockie Studia Prawnicze, Vol. 29 nr 1, 2024, s. 75-90 | pl |
dc.identifier.issn | 1689-7404 | - |
dc.identifier.uri | http://hdl.handle.net/11320/16277 | - |
dc.description.abstract | The Covid-19 pandemic as well as the war in Ukraine represent the biggest hit to the Czech economy since the Great Recession. In the Czech Republic, several tax measures are being used to help economic entities overcome the current crisis and keep their businesses running. One of them is the tax instalment plan. This article aims to identify why the tax instalment plan could be an appropriate fiscal measure in times of economic crisis. The author presents a classical legal instrument in the tax area – the tax instalment plan – and analyses it from an innovative point of view rather than the usual perspective, that is, from the macroeconomic point of view. The article analyses the legal conditions for the use of this instrument in the Czech Republic, points out the difficulties of interpretation in practice and evaluates it in the context of the theoretical background of desirable fiscal crisis measures. The conclusions of the research confirm the hypothesis that this legal instrument is an effective and used tool for facilitating the sustainability of private and public finances in times of crisis. It combines the desirable aspects of both automatic stabilisers and discretionary measures. | pl |
dc.language.iso | en | pl |
dc.publisher | Faculty of Law, University of Białystok; Temida 2 | pl |
dc.rights | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 4.0 | - |
dc.rights.uri | https://creativecommons.org/licenses/by-nc-nd/4.0/ | - |
dc.subject | discretionary interventions | pl |
dc.subject | economic crisis | pl |
dc.subject | fiscal instruments | pl |
dc.subject | instalment plans | pl |
dc.title | Tax Instalment Plans: A Legal Instrument of Financial Sustainability in a Crisis | pl |
dc.type | Article | pl |
dc.rights.holder | © 2024 Tereza Svobodová published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. | pl |
dc.identifier.doi | 10.15290/bsp.2024.29.01.05 | - |
dc.description.Email | 434211@mail.muni.cz | pl |
dc.description.Affiliation | Masaryk University, Czech Republic | pl |
dc.description.references | Act of 29 August 1997 on the Tax Ordinance of Poland (consolidated text of 2023, item 67a, as amended). | pl |
dc.description.references | Act of 1 December 2009 on the Tax Administration of Slovakia (consolidated text of 2023, item 57, as amended). | pl |
dc.description.references | Act of 1 January 2011 on the Tax Code of the Czech Republic (consolidated text of 2023, item 156, as amended). | pl |
dc.description.references | Chamber of Deputies, Parliament of the Czech Republic. (2020). Explanatory memorandum to Act No. 386/2020 Sb. (Parliamentary Print 866/0). | pl |
dc.description.references | European Commission. (1998, 10 December). Commission notice of 10 December 1998 on the application of the state aid rules to measures relating to direct business taxation (Official Journal of the European Communities 98/C 384/03). | pl |
dc.description.references | Czech Fiscal Council. (2020). Fiscal and distributive effect of abolition of the super-gross wage. Prague: Czech Fiscal Council. [online] Available at: https://www.rozpoctovarada.cz/ke-stazeni/informacni-studie-fiskalni-a-distribucni-dopady-zruseni-zdanovani-superhrube-mzdy/ | pl |
dc.description.references | Haroutunian, S., Osterloh, S., & Slavinska, K. (2021). The initial fiscal policy responses of euro area countries to the COVID-19 crisis. ECB Economic Bulletin, 1, 80–99. | pl |
dc.description.references | Fatás, A., & Mihov, I. (2003). The case for restricting fiscal policy discretion. Quarterly Journal of Economics, 118(4), 1419–1447. | pl |
dc.description.references | Furman, J. (2020). Protecting people now, helping the economy rebound later. In R. Baldwin & B. Weder Di Mauro (Eds.), Mitigating the COVID economic crisis: Act fast and do whatever it takes (pp. 191–196). Centre for Economic Policy Research. | pl |
dc.description.references | Judgment of the Constitutional Court of the Czech Republic of 15 May 2012, file ref. Pl. ÚS 17/11. | pl |
dc.description.references | Judgment of the Supreme Administrative Court of the Czech Republic of 22 May 2011, file ref. 2 Afs 88/2010–70. | pl |
dc.description.references | Judgment of the Supreme Administrative Court of the Czech Republic of 3 July 2013, file ref. 1 Afs 15/2013–34. | pl |
dc.description.references | Judgment of the Supreme Administrative Court of the Czech Republic of 4 February 2015, file ref. 3 Afs 74/2014–29. | pl |
dc.description.references | Judgment of the Supreme Administrative Court of the Czech Republic of 19 December 2017, file ref. 8 Afs 181/2017–31. | pl |
dc.description.references | Judgment of the Supreme Administrative Court of the Czech Republic of 30 September 2021, file ref. 2 Afs 330/2019. | pl |
dc.description.references | Judgment of the Supreme Administrative Court of the Republic of Poland of 22 April 1999, file ref. SA/850/98. | pl |
dc.description.references | Kalckreu, U. von, & Wolff, G. (2007). Testing for contemporary fiscal policy discretion with real time data. Series 1: Economic Studies, 24. Deutsche Bundesbank. | pl |
dc.description.references | Kalíšková, K., & Šoltés, M. (2022). We’ve done the math for you: the impact of abolishing the super gross wage, reducing social security contributions and introducing tax holidays. Economics Institute of the Czech Academy of Sciences. | pl |
dc.description.references | Kobík, J., & Kohoutková, A. (2013). Tax code with commentary. Anag. | pl |
dc.description.references | Kubátová, K. (2018). Tax theory and policy (7th ed.) Wolters Kluwer. | pl |
dc.description.references | Macroeconomic Group. (2009). The return of fiscal policy. https://treasury.gov.au/speech/the-return-offiscal-policy | pl |
dc.description.references | Mankiw, N. G. (2016). Macroeconomics. Worth Publishers. | pl |
dc.description.references | Ministry of Finance of the Czech Republic. (2020a). Decision No. MF-7108/2020/3901–2 on remission of tax and administrative fee due to an extraordinary event. Financial Bulletin 4/2020, 2–4. | pl |
dc.description.references | Ministry of Finance of the Czech Republic. (2020b). Decision No. MF-7633/2020/3901–2 on remission of tax, tax advance and administrative fee due to an extraordinary event. Financial Bulletin 5/2020. 2–5. | pl |
dc.description.references | Ministry of Finance of the Czech Republic. (2020c). Decision No. MF-8592/2020/39–2 on the remission of tax and tax accessories due to an extraordinary event. Financial Bulletin 6/2020. 2–6. | pl |
dc.description.references | Ministry of Finance of the Czech Republic. (2020d). Decision No. 15195/2020/3901–4 on remission of tax, tax accessories and administrative fees due to extraordinary event. Financial Bulletin 9/2020. 2–12. | pl |
dc.description.references | Ministry of Finance of the Czech Republic. (2021). Decision No. 7413/2021/3901–2 on remission of tax and tax accessories due to extraordinary event. Financial Bulletin 16/2021. 2–8. | pl |
dc.description.references | Popławski, M., & Charkiewicz, M. (2021). Prolonging payment deadlines of real estate tax instalments to entrepreneurs in connection with Covid-19 in Poland: Basic rules, consequences of the application of the mechanism and selected disadvantages of tax resolutions. Public Governance, Administration and Finances Law Review, 5(2), 58–69. | pl |
dc.description.references | Radvan, M. (2018). Taxation of employment income in the Czech Republic. Kwartalnik prawa podatkowego, 1, 23–35. | pl |
dc.description.references | Radvan, M., & Svobodová, T. (2021). Tax law reforms in (dis)connection with Covid-19. Studia Iuridica Cassoviensia, 9(2), 69–84. | pl |
dc.description.references | Sadiq, K., & Krever, R. (2021). Does tax policy fit in the portfolio of COVID-19 responses? Pacific Accounting Review, 33(2), 212–220. | pl |
dc.description.references | Šaroch, S., Pavelek, P., & Anderle, M. (2003). Are we rehabilitating fiscal macroeconomic stabilisation? Political Economy, 3, 662–663. | pl |
dc.description.references | Supreme Audit Office of the Czech Republic. (2023). Annual Report of the National Audit Office for 2022. Prague: Supreme Audit Office of the Czech Republic. [online] Available at: https://www.nku.cz/assets/publikace-a-dokumenty/vyrocni-zprava/vyrocni-zprava-nku-2022.pdf | pl |
dc.description.references | Tyniewicki, M., & Kozieł, M. (2021). Current problems of financial law in Poland and in the Czech Republic including effects of the COVID-19 pandemic. Białostockie Studia Prawnicze, 26(4), 53–71. | pl |
dc.identifier.eissn | 2719-9452 | - |
dc.description.volume | 29 | pl |
dc.description.number | 1 | pl |
dc.description.firstpage | 75 | pl |
dc.description.lastpage | 90 | pl |
dc.identifier.citation2 | Białostockie Studia Prawnicze | pl |
dc.identifier.orcid | 0000-0003-4468-8153 | - |
Występuje w kolekcji(ach): | Białostockie Studia Prawnicze, 2024, Vol. 29 nr 1 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
---|---|---|---|---|
BSP_29_1_T_Svobodova_Tax_Instalment_Plans.pdf | 225,16 kB | Adobe PDF | Otwórz |
Pozycja ta dostępna jest na podstawie licencji Licencja Creative Commons CCL