Налоговые меры борьбы с последствиями пандемии COVID-2019: опыт ЕС и ОЭСР

Modern cross-border tax relations operate within the framework of a multi-level system of legal regulation on the basis of international, supranational and national law. In 2020, the coronavirus pandemic (COVID-19) caused a systemic crisis, requiring urgent responses, including in the area of taxation. In response to the threats posed by the pandemic, the OECD, EU and individual states have taken tax measures to mitigate the effects of the economic crisis and ensure the safety of their citizens. The paper provides an overview of these support measures and concludes that these measures need to be considered in both national and transboundary contexts. It is noted that in the situation of the pandemic, different countries around the world faced a problem common for all. At the same time, the means of tax regulation have become one of the most important mechanisms of state support for affected enterprises and citizens. However, in different States, these mechanisms and the results of their application differed and have different effects.

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