Changes in Polish Tax Law in Response to the Covid-19 Pandemic Against the Comparative Legislative Changes in the Czech Republic and Slovakia

Abstract

The article describes the most important characteristics of legislative changes made in the Polish tax law in connection with the COVID-19 pandemic. They undergo comparison with changes made in this branch of law in the Czech Republic and Slovakia. This juxtaposition serves the authors to show that the main trend was, in the first place, to suspend the deadlines in tax procedures. It was an ad hoc change and did not affect any significant changes in tax procedures in the long run. The authors also point to certain restraint of the Polish legislator as regards adoption of serious changes to substantive tax law during the period under examination and touch upon the issue of transferring certain competences (in terms of exemptions) from the legislative authority to: (1) local governments or (2) the executive branch.