Journals / Ekonomi İşletme ve Maliye Araştırmaları Dergisi / 2020 / Cilt: 2 - Sayı: 2

A Global Level Investigation of Coronavirus Pandemic: Economic Effects and Taxative Measures

Covid-19 Salgınının Küresel Düzeyde İncelenmesi: Ekonomik Etkiler ve Vergisel Önlemler

Pages
89–102
Publication Date
2020-08-30
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In terms of tax regulations, it has been observed that there are regulations on value added tax and corporate tax for the countries studied.

📌 3 Key Takeaways

🎯
Objective & Hypothesis: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.
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Key Findings & Data: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.
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Conclusion & Impact:In terms of tax regulations, it has been observed that there are regulations on value added tax and corporate tax for the countries studied.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Covid 19 · Küresel Ekonomik Etkiler · Vergisel Düzenlemeler

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.

Özet

Bu çalışmanın amacı koronavirüs pandemisinin küresel düzeyde ülke ekonomileri üzerindeki etkileri belirlemek ve koronavirüs salgınının etkilerinin yüksek düzeyde görüldüğü seçilen ülkelerdeki vergisel önlemleri değerlendirmektir. Çalışmada derleme yöntemiyle ülkelerdeki olası ekonomik etkiler ve vergisel düzenlemeler belirlenmiştir. Çalışmada koronavirüs salgının ortaya çıkışı, en çok etkilenen ülkelerdeki çeşitli istatistikler kullanılarak ülkelerin yaşadıkları nüfus kayıpları belirlenmiştir. Covid-19 salgınının ekonomik etkileri incelendiğinde toplam harcamaların azalacağı, tüketim alışkanlıklarının değişeceği, ülkelerin durgunluk yaşayacağı öngörülmektedir. Toplam harcama kalemlerinden yalnızca transfer harcamalarının artacağı öngörülmektedir. Vergisel düzenlemeler açısındansa incelenen ülkeler özelinde katma değer vergisi ve kurumlar vergisinde düzenlemeler yapıldığı görülmüştür.

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Cite This Article

ULUN, A. B. (2020). A Global Level Investigation of Coronavirus Pandemic: Economic Effects and Taxative Measures. Ekonomi İşletme ve Maliye Araştırmaları Dergisi, Cilt: 2 - Sayı: 2, 89–102. https://ajindex.com/articles/218892

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