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

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