Abstract
The past year and a half, ie 2020 and the current year 2021, were influenced by the epidemiological situation caused by COVID 19, which reduced the growth of the economy, affected the entire sphere of business activity and significantly affected education. At the same time, it became clear how necessary the area of budgetary law and especially tax law is, as well as how these spheres of social life are interconnected.
For the last quarter of the year, the epidemic seemed to be in decline, according to numbers, but on the other hand the Czech Statistical Office announced on its website today that the economy is not developing favorably, producers and consumers are bothered by rising prices, lack o materials for production and lack of workers. All this creates an incredible space for the science of financial law.