engleski

Covid-19 tax measures for supporting businesses and individuals in the European union member states

Since the beginning of 2020 and the appearance of the coronavirus in the European Union member states, and especially since the spring of 2020, when all countries have in some way locked their economies, when in most activities normal business operations were completely or to a large extent hindered, and when it became obvious that such a so-called lockdown will have unforeseeable negative consequences for the economy, countries around the world and also the European Union member states have begun to introduce various reliefs and incentives within the framework of economic and fiscal policy. Such government interventions in the economy and society are among the most significant in modern history. Intervention measures also included various tax measures mainly in the areas of personal income tax (PIT), corporate income tax (CIT), value added tax (VAT) and social security contributions (SSC). The primary objective of such intervention measures was to assist employers and employees during the Covid - 19 pandemic and to try to minimize the negative impact of the Covid - 19 pandemic on GDP. The aim of this paper is to present, analyze and compare the tax measures that have been implemented and are still in place in the European Union member states in the context of supporting businesses and individuals and minimizing the negative impact of the Covid - 19 pandemic. The results of the research show that all European Union member states have adopted at least one tax measure as a result of the Covid - 19 pandemic.

Covid-19 ; European Union ; governmental interventions ; tax measures

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