COVID-19 SALGINININ VERGİ TAHAKKUK/TAHSİL ORANINA ETKİSİ VAR MI? TÜRKIYE'DEN BİR KANIT

Abstract

The COVID-19 pandemic has had a significant impact on the global economy, including in Türkiye. The tax accrual-collection rate is one area that has been impacted. The purpose of this study is to examine how the COVID-19 pandemic has affected Türkiye's tax accrual-collection rates at the provincial and regional levels. Data will be collected and analyzed to determine the extent to which the COVID-19 outbreak has affected the tax accrual and collection rate in Türkiye, as well as any potential mitigating factors or strategies that have been implemented to address the impact. In the study, accrual-collection rates in the pre-pandemic period and the post-pandemic period were compared at the provincial and regional levels. According to the findings, there have been serious decreases in tax collection in Türkiye after the pandemic process. At the regional level in 2020, the accrual/collection ratio decreased in all regions of Türkiye compared to the pre-pandemic period. At the provincial level, this rate has decreased in 51 of the 81 provinces. The basis of this decrease in tax revenues was the tax regulations implemented to eliminate the economic disruptions caused by the Covid-19 pandemic.