Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?

Are Changes in (Czech Direct) Tax Law Necessary, or Is It Just a Politicum?

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This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to snowman rubber duck minimise negative aspects connected with the Covid-19 pandemic and the Ukrainian war.On the contrary, most of the significant changes in the Czech tax law adopted in the last three years (abolition of the super-gross wage, lump-sum tax, tax relieves, etc.) had no connection to the SARS-CoV-2 coronavirus causing Covid-19 illness or southwestern aztec rug the war in Ukraine.

These tragic incidents were just a pretext to advance political goals.