Bingöl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Yazarlar: ["Ahmet İNNECİ", "İsmail BİÇER"]

Konular:-

DOI:10.33399/biibfad.1214713

Anahtar Kelimeler:Covid-19 ve vergi,Vergi politikaları,Içerik analizi

Özet: The Covid-19 pandemic caused a significant decrease in public revenues, especially tax revenues, in many countries and causing countries to become economically and financially unstable by increasing the risk of recession in the economies of countries. Countries attempting to minimize the effects of Covid-19 have endeavoured to get out of the process with the least damage by using various policy tools, especially tax policies. The subject of this study is the content analysis of academic studies conducted in the national and international literature related to tax policies and the other tax subjects applied primarily in many countries in eliminating the economic and financial negativities that emerged during the Covid-19 period. A total of 76 studies, 13 national and 63 international, conducted between 2019-2022 were included in the analysis. When we look at the keyword frequencies of the studies, the most used keywords are Covid-19, tax, tax revenues, tax regulations and tax incentives. In addition, the keywords of tax policies, tax application and tax reductions were determined as the most frequently used words.

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