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 (abolition of the super-gross wage. lump-sum tax. https://www.spidertattooz.com/Jacques-Marie-Mage-Picabia-Beige-2/