Akademik Veri Yönetim Sistemi
35th International Public Finance Conference/TR, Antalya, Turkey, 14-17 October 202, Antalya, Türkiye, 14 - 17 Ekim 2021, ss.137-144
The COVID-19 pandemic, which affects the economies of all countries on a global scale, has produced different results in terms of the public sector and the private sector. The public sector, whose existence has been constantly discussed in the historical process according to the currents of economic thought, has also played a leading role in the solution of this unprecedented pandemic-based crisis. This crisis, which affected all sectors, especially the health sector; has produced unsolvable results and increased the need for global collaborations. However, these collaborations have the potential to produce different results according to the internal dynamics of the country in terms of tax policies. For this reason, national measures should also be examined within the scope of tax policies. In the study, after examining the role of tax policies, which are seen as one of the solution mechanisms, in the struggle against the pandemic; the problems caused by the principle of efficiency or justice in tax policies are discussed. This study is shaped within "it is not possible to establish an absolute balance of efficiency and justice within the scope of social law state and a tax policy that prioritizes efficiency may lead to negative consequences in the struggle against the pandemic" of hypothesis. It is aimed to explain the policies implemented in other countries, especially in Turkey, which is a social state of law, within the framework of positive and normative approaches. In the study, which also examines the OECD recommendations in terms of the global struggle against the pandemic, the tax policies applied in different countries and the tax policies applied in our country were analyzed comparatively. In addition, for the problems that have arisen or are expected to arise, solutions have been proposed for this issue, which is limited by various norms, especially the Constitution.