Tax Policy in the COVID-19 Pandemic: A Review of Publications in Leading Economic Journals

Abstract

In the context of the world-long coronavirus pandemic, it is now essential that it is successful to overcome, break out painlessly and restore economic growth as soon as possible. Tax policy has a significant place in solving these problems. The purpose of the review is to identify, generalize and interpret information on the nature, degree of systemicity, depth, quality, discussion, existing trends and trends, synergy of tax policy research in the conditions of the coronacism in leading economic journals to identify problematic and understudied areas of knowledge that are important for tax science and practice, which require an early solution and whose development is the most in-demand in modern historical conditions. The scientific community in any scientific industry, including the tax industry, is required to build a single interconnected system of dynamically and effectively developing knowledge, rather than simply producing a set of interesting but disparate ideas. The research methods are a strategy of identifying keywords and search terms from the sphere of taxation and pandemic, screening sources and their primary filtering, content analysis of selected articles, critical reflection of groups of articles. As a result, it has been revealed that the palette of tax problems in the covid-19 environment explored in the publications of leading economic journals is fairly broad, but it goes beyond the front, not ahead of it develop models of various forward-looking scenarios for alternative tax options in force majeure; a clear interpretation of the pandemic realities of the pressing problems of the tax agenda of the present historical moment; writing new reviews as tax publications emerge between Cand19 and the exit from the medical and economic crisis.

Keywords

• tax
• taxation
• taxation
• tax policy
• tax privilege
• tax administration
• pandemic covid-19
• force majeure