The aim of this article is to analyse the possible implications of behavioural economics on regulatory law and government policy. In order to do so it first introduces and in short describe the current trends in behavioural economics through a quick look into the aim and history of this relatively new and innovative field of economics. Th e article then analyses the combination of this field of study with law in the form of a rather specific field of study called behavioural law and economics. The analyses of the possible impact on government policies and the regulation in certain areas then follow and result in suggestions of further possible interactions between law and economics.

The Theory of Planned Behaviour (TPB) is a theory from the field of psychology that was developed by Icek Ajzen in 1985 in order to predict and change human behavior. The theory works with three basic inputs concerning the studied behavior of the person. These then lead to an intention to behave in a certain way. Over the years the theory has been successfully applied to research in various fields. By using the method of systematic review, deduction, induction and synthesis, the article looks into the use of the TPB research model in connection with tax law and economics. One of the areas where tax law and economics meet is taxes. Hence the aim of the article is to confirm or disapprove the hypothesis that firstly TPB has been used in connection with taxes over the last ten years. If this hypothesis is confirmed then it is the aim to determine in which areas it has been applied. Secondly to confirm or disapprove the hypothesis that TPB has been used in connection with taxes in all seven world regions as divided by the World Bank. If that hypothesis is correct the aim is to determine how it has been applied in the Czech Republic and with what results.

The covid-19 pandemic has since March 2020 led to declarations of several states of emergency, to shutting down of schools, restrictions on gatherings as well as many business activities, with the aim to stopping the spread and transfer of the virus. Apart from the program of compensation bonuses, program Antivirus, postponing of the electronic sales record and so on, the state has reacted to the situation through tax legislation.The presented paper defines some steps as a result of the pandemic that are connected to tax law, these being specifically real estate tax, road tax, value added tax and excise tax.

The article considers the question of the influence of taxes on economic growth. It presents the basic theoretical findings needed to comprehend the complexity of the question such as various economic theories on what helps to drive economic growth as well as various economic tax policies approaching the question. The methods of measuring the tax burden are then clarified in order to fully understand the last part of the article which is the presentation of findings of various selected literature reviews and research papers. That is what provides the general understanding of the influence of taxes and types of taxes on economic growth.