A Comparative Analysis of Taxation Practices during the COVID- 19 Pandemic in Turkey and Selected OECD Countries

COVID- 19 first appeared in a group of patients in the city of Wuhan, China, in December 2019, causing respiratory symptoms. On March 11, 2020, the World Health Organization declared COVID- 19 a global pandemic. As it spreads rapidly globally, the pandemic has damaged many economic units at all scales. Consumption and investment spending are falling while the production chain network is suffering. The pandemic has brought unprecedented challenges to the lives of many people worldwide. Unemployment, and therefore poverty, has increased, with small- scale enterprises particularly at risk of collapse. States have had to rapidly take many steps to support their citizens and businesses during these difficult times to mitigate the impact of these sudden and profound shocks on individual households, businesses, and the wider economy. However, without state economic support, full or partial lockdowns to overcome the pandemic will clearly be catastrophic for businesses and their employees because of the need to cover fixed costs while they remain closed. To overcome such problems, states have offered various solutions, such as direct financial aid programs for the people facing these challenges. These programs usually include financial aid for citizens, employers, and the working class, such as new unemployment benefits for all households with an income below a certain level, individuals who lost their jobs, unemployed students and recent graduates, self- employed citizens suffering from reduced demand as a result of lockdown measures, employer subsidies so that businesses do not lay off workers, and subsidies for companies at risk of bankruptcy due to liquidity problems.