Tax policy response to support taxpayers in the face of the repercussions of the pandemic (Covid 19)
Keywords:
tax policy, tax legislation, taxpayer, tax administration, tax obligationsAbstract
The study attempted to shed light on how tax policy responded to support taxpayers in the face of the economic consequences of the pandemic (Covid 19). Tax authorities had to step in and adapt their legislation to the situation caused by the epidemic, and take sound measures aimed at mitigating the impact on people affected by the epidemic and helping them restore their productive capacity and enabling them to meet tax obligations.
The study concluded that despite the rapid response of tax policy to support taxpayers, the epidemic imposed a new logic in tax legislation, requiring the suspension of the tax base, and the application of urgent measures that in many cases violate the usual tax rules.
Downloads
References
Oced,) 20 March 2020 (, Emergency tax policy responses to the Covid-19 pandemic, Limiting damage to productive potential and protecting the vulnerable.
Oced,) 16 March 2020) Tax administration responses to Covid-19: support for taxpayers, p 1.
IMF,) March 2020) Tax Law Design Considerations When Implementing Responses to the COVID-19 Crisis, p 1-2.
Ibid, p 2.
OECD, IOTA, ) 21 April 2020) Tax Administration Responses to COVID-19: Measures Taken to Support Taxpayers, p 3.
Ibid, p 6-7.
Ibid, p 9.
Taxand, (27 April 2020) Summary of measures announced in response to the spread of Covid-19, p 60.
OECD, IOTA, (21 April 2020) Tax Administration Responses to COVID-19:, op-cit, p 20.
Ibid, p 28.
PWC, (27/05/2020) Tax measures in response to COVID-19, p 66. www.pwc.com.
OECD, IOTA,( 21 April 2020 ), Tax Administration Responses to COVID-19, op-cit, p 33.
Ibid, p 37.
EY , (13 April 2020 )Tax Covid-19 Response Tracker, p 212. globaltaxpolicyandcontroversy@ey.com27/05/2020
OECD, IOTA, (21 April 2020) Tax Administration Responses to COVID-19, op-cit, p 42.
Ibid, p 48.
République française, Senat, commission des finances, ( 2 avril 2020), note n°2 de conjoncture et de suivi du plan d’urgence face a la crise sanitaire du (covid -19) relevant du champ de compétences de la commission des finances – situation au 2 avril 2020, p 43.
OECD, IOTA, (21 April 2020), Tax Administration Responses to COVID-19, op-cit, p 54.
Arne Møllin Ottosen, Søren Aamann Jensen, Anders Kristian Sørensen,(2020), COVID-19: Emergency tax legislation, P 3.
Steffen Hörner, Kai Liebrich, Moritz Kunz, Herbert Smith Freehills, (2020), COVID-19: the government's response (Germany.
Ibid.
Ibid.
محمد الحلاق( 2018)، التشريع الضريبي، منشورات الجامعة الافتراضية السورية، الجمهورية العربية السورية، ص 50.
نفس المرجع، ص 51.
غانم عبد دهش عطية الكرعاوي(بدون سنة نشر )، تنظيم الاختصاصات الدستورية في نظام الثنائية البرلمانية(دراسة مقارنة)، المركز العربي للنشر والتوزيع، بغداد.
محمد الحلاق، مرجع سبق ذكره، ص 62.
دراز، سلامة، حجازي،(1989)، النظم الضريبية، الدار الجامعية، بيروت، ص 88.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
