Measures to combat the coronavirus pandemic in the field tax law

Measures to combat the coronavirus pandemic in the field of tax law Abstract On March 11, 2020, the World Health Organization declared a pandemic in relation to the worldwide spread of SARS-CoV-2, a member of the coronavirus family. A few days later, the Czech Republic responded to the situation by declaring an emergency status. Throughout the duration of the coronavirus pandemic, a number of measures were taken in diverse areas of law to influence or mitigate the effects of the coronavirus pandemic. One of these areas was the field of tax law. Therefore, the subject of this thesis is the measures to combat the coronavirus pandemic in the field of tax law. With regard to the number of measures adopted, I am focusing on two selected measures that have been adopted under Act No. 609/2020 Coll. amending certain tax law and certain other laws ("the tax package"), namely the introduction of a progressive tax rate and the abolition of super-gross salary as a partial base of the employment income tax. The aim of this thesis is to describe the most important measures in the field of tax law and to critically assess whether the introduction of a progressive tax rate and the abolition of super- gross salary as the partial base of the employment income tax are measures to combat the coronavirus pandemic in the field..