Abstract:

The aim of this study is to determine the effects of Covid-19 pandemic on country economies at global level and to evaluate the tax measures in selected countries where the effects of coronavirus epidemic are seen at a high level. In the study, possible economic effects and tax regulations in countries have been determined by compilation method. In the study, the emergence of Covid-19 epidemic and the population losses experienced by the countries were determined by using various statistics in the most affected countries. When the economic effects of Covid-19 epidemic are examined, it is predicted that total expenditures will decrease, consumption habits will change, and countries will experience stagnation. Of the total expenditure items, only transfer expenditures are expected to increase. In terms of tax regulations, it has been observed that there are regulations on value added tax and corporate tax for the countries studied.

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