This contribution disproves the hypothesis that most of the changes in Czech direct tax law are adopted to 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...

Purpose – The purpose of this paper is to examine the theory and regulation of non‐profit subjects in the Czech Republic. Design/methodology/approach – The paper provides an examination of legal theory and its influence on emerging understandings and legislative changes. Findings – It is...