Taxational Measures Within the Scope of COVID-19 Pandemic at Turkey and Some Countries
Year: 2021
Type: conference-paper
Abstract: The coronavirus is one of the most dangerous pandemics of the last century. Covid-19 in Turkey was seen for the first time in March 2020. Some business has stopped/reduced their activities, some companies have gone bankruptcy. People's production and consumption decisions, employment and distribution policies have changed because of pandemic. The pandemic has affected tax revenues on income, expenditure, wealth, and tax collection potential of the state decreased. Thus, each country has taken many measures and countries have postponed taxes and brought some convenience to the taxpayers. The measures have been formed and shaped depending on the socio-economic structure of countries, financial power of the public economy, the power of the infrastructure such as health, education, and science. In this study, the taxational measures taken because of covid-19 have been explained for Turkey, and selected countries and it is emphasized these measures should continue for a while after the pandemic.
Authors: Arıkan, Zeynep, Önkan, Özge
Institutions: Dokuz Eylül University, Sinop University
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7223045644