Efficiency Assessment of Tax Measures in the European Countries Against the Effects of COVID-19
Daria Bilenko
Department of Finance named after L.L. Tarangul, University of State Fiscal Service of Ukraine (Ukraine)
https://orcid.org/0000-0002-6220-8101
Serhii Kozlovskyi
Corporate and Spatial Economics, Department of Entrepreneurship, Vasyl’ Stus Donetsk National University (Ukraine)
https://orcid.org/0000-0003-0707-4996
Natalya Ivanyuta
Labour and Social Security Law, Department of Civil, Donetsk State University of Internal Affairs (Ukraine)
https://orcid.org/0000-0001-9177-9280
Viktoriia Baidala
Department of Economic Theory, National University of Life and Environmental sciences of Ukraine (Ukraine)
https://orcid.org/0000-0002-1532-2913
Ruslan Lavrov
Department of Finance, Accounting and Taxation, PHEI European University (Ukraine)
https://orcid.org/0000-0002-9655-4467
Volodymyr Kozlovskyi
Department of Enterprise Economics and Production Management, Vinnytsia National Technical University (Ukraine)
https://orcid.org/0000-0002-0955-4347
Abstract
Ongoing global COVID-19 pandemic is not only health crisis but the economic challenge. The future of society depends on how successfully the authorities find a balance between imposition of stringent restrictions and economic development. Tax policies play a role in reducing losses caused by the COVID-19 lockdowns. All countries are taking tax measures to mitigate the impact of the effects of COVID-19 pandemic on society. While the COVID-19 pandemic has not yet been defeated, it is too early to draw conclusions about which tax measures against the effects of COVID-19 are efficient. On the other hand, correct trajectory of economic recovery can be missed if not to analyze the other countries experience. The object of this study is tax measures in the European countries against the effects of COVID-19. The subject of the study is the fuzzy set theory to assess the efficiency of tax measures in the European countries against the effects of COVID-19. The aim of the study is to find out which European countries have been more succeeded in tax measures implementing and type of their immediate crisis response. The analysis is carried out in 29 European countries. The result of the study allows to state that the number of tax measures against the effects of COVID-19 does not affect their efficiency and the most popular type of immediate crisis response has been the business cash-flow enhances.
Keywords:
COVID-19 (Coronavirus) pandemic, GDP per capita, type of tax, type of immediate crisis response, fuzzy set theoryReferences
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Authors
Daria BilenkoDepartment of Finance named after L.L. Tarangul, University of State Fiscal Service of Ukraine Ukraine
https://orcid.org/0000-0002-6220-8101
Authors
Serhii KozlovskyiCorporate and Spatial Economics, Department of Entrepreneurship, Vasyl’ Stus Donetsk National University Ukraine
https://orcid.org/0000-0003-0707-4996
Authors
Natalya IvanyutaLabour and Social Security Law, Department of Civil, Donetsk State University of Internal Affairs Ukraine
https://orcid.org/0000-0001-9177-9280
Authors
Viktoriia BaidalaDepartment of Economic Theory, National University of Life and Environmental sciences of Ukraine Ukraine
https://orcid.org/0000-0002-1532-2913
Authors
Ruslan LavrovDepartment of Finance, Accounting and Taxation, PHEI European University Ukraine
https://orcid.org/0000-0002-9655-4467
Authors
Volodymyr KozlovskyiDepartment of Enterprise Economics and Production Management, Vinnytsia National Technical University Ukraine
https://orcid.org/0000-0002-0955-4347
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