“Laissez-Faire” Principle in Tax Law during the Crises

RADVAN, Michal. “Laissez-Faire” Principle in Tax Law during the Crises. Studia Iuridica Lublinensia. Lublin: Wydawnictwo Uniwersytetu Marii Curie-Sklodowskiej w Lublinie, 2023, vol. 32, No 2, p. 225-247. ISSN 1731-6375. doi:10.17951/sil.2023.32.2.225-247.

23 Pages Posted: 5 Jul 2023

See all articles by Michal Radvan

Michal Radvan

Masaryk University, Faculty of Law

Date Written: June 27, 2023

Abstract

In the last three years, the whole world has been struck by several crises. These extraordinary circumstances made many governments intervene much more in the economy, including tax law amendments. Many countries, including the Czech Republic, decreased several taxes or even abolished some as a kind of subsidy. This has resulted in a sharp rise in the public debt. The paper’s main aim and also the hypothesis to be confirmed or disproved is to answer the question of whether it would not be better to leave tax systems untouched in times of economic and other crises. To meet the contribution objectives, the IMRaD structure of the article is being used. The research part indicates amendments to the tax acts in the recent three years, justified on the grounds of the economic crises caused by the COVID-19 pandemic or consequences connected with the Russian invasion of Ukraine. In the discussion, the relationships between the new legal norms and the legal behavior of taxpayers are predicted, and the effects of legal regulation on the economic behavior of taxpayers are explained. Legal amendments also affect public budgets’ revenues. In conclusion, the strengths and weaknesses of de lege lata regulation in the study area are identified, and amendments de lege ferenda are suggested.

Note:

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Keywords: economic crises; tax law; public debt; tax

JEL Classification: K34

Suggested Citation

Radvan, Michal, “Laissez-Faire” Principle in Tax Law during the Crises (June 27, 2023). RADVAN, Michal. “Laissez-Faire” Principle in Tax Law during the Crises. Studia Iuridica Lublinensia. Lublin: Wydawnictwo Uniwersytetu Marii Curie-Sklodowskiej w Lublinie, 2023, vol. 32, No 2, p. 225-247. ISSN 1731-6375. doi:10.17951/sil.2023.32.2.225-247., Available at SSRN: https://ssrn.com/abstract=4492837

Michal Radvan (Contact Author)

Masaryk University, Faculty of Law ( email )

Veveri 70
Brno, 61180
Czech Republic

HOME PAGE: http://www.law.muni.cz

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