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Effects of crises on tax policies: The case of COVID-19

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  1. Tez No: 778760
  2. Yazar: GİZEM ARMUTCU
  3. Danışmanlar: DR. CHRİS LYON
  4. Tez Türü: Yüksek Lisans
  5. Konular: Maliye, Sağlık Kurumları Yönetimi, Sağlık Yönetimi, Finance, Health Care Management, Healthcare Management
  6. Anahtar Kelimeler: Tax, expansionary fiscal policies, contractionary fiscal policies, social justice, paternalist government, demand-size, economic crises
  7. Yıl: 2022
  8. Dil: İngilizce
  9. Üniversite: The University of Birmingham
  10. Enstitü: Yurtdışı Enstitü
  11. Ana Bilim Dalı: Belirtilmemiş.
  12. Bilim Dalı: Belirtilmemiş.
  13. Sayfa Sayısı: 50

Özet

Tax policies have importance to both revenue collection and social purposes belonging to stakeholders. One of most stakeholders about conducting policies is governments undoubtedly. Governments are responsible for providing society welfare and macroeconomic stabilities. On account of this, taxation policies have always used by government for realizing diverse aims. Sometimes policies carry more importance than other times, one of which is economic crises. Taxation makes a paramount contribution to cope with economic crises. While revenue amount increase thanks to taxation, social justice and other social aims can be fulfilled. When looked at the previous research, taxation was used for only revenue collection goal during crises because budget deficit emerged in result of crises. Therefore, the needs of rising revenue and decreasing public expenditure came to the front. This is called“contractionary fiscal policies”. It does not aim to ensure social justice among citizens. Covid-19, however, has radically changed policies. In fiscal policies, specifically taxation, commenced not to be used for only revenue collection. Instead of this, welfare-oriented policies became priority via taxation. After Covid-19 period, tax decreased and public expenditure increased. Likewise, it is called as an expanditionary policies. These policies contain lots of tool like changed directindirect taxes` rate, new tax implementation. This dissertation aims at investigating the reasons of deviation observed in literature. Both technical and political sides will be explored. The relation will create between taxation and political background the perspective of social justice and welfare of community. Our research questions and arguments will be supported with primary data obtained by semi structuredinterviews and literature review. It is desired to this dissertation can be inspiration for future studies.

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