Tax policy response to support taxpayers in the face of the repercussions of the pandemic (Covid 19)

Authors

  • El haoues Zaouak Faculty of Economics, Commercial and Management Sciences, Mohamed Boudiaf University of M'sila, Algeria

Keywords:

tax policy, tax legislation, taxpayer, tax administration, tax obligations

Abstract

        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.

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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.

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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.

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Published

2021-12-31

How to Cite

Zaouak, E. haoues. (2021). Tax policy response to support taxpayers in the face of the repercussions of the pandemic (Covid 19). Journal of Human Sciences , 32(4), 321–339. Retrieved from https://revue.umc.edu.dz/h/article/view/3929

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