Abstract


PERIODIC EFFECT OF THE COVID-19 PANDEMIC ON TURKISH TAX REVENUES: ANALYSIS OF CENTRAL GOVERNMENT TAX REVENUES FOR THE 2017-2021 PERIOD

Covid-19, which was first seen in Wuhan, Hubei Province of the People's Republic of China in November 2019, has had very significant effects all over the world. Due to this epidemic, which the World Health Organization declared as a pandemic in March 2020, countries have taken some mandatory measures. However, these measures taken by the public sector naturally imposed significant costs on public budgets. This study was carried out in order to deal with the pre-Covid-19 and post-Covid-19 situation of tax revenues, which constitute a significant part of public revenues in Turkey. Central Government Revenues tables published by the Revenue Administration and the Ministry of Treasury and Finance were analyzed by document analysis technique. In the study, 5 periods were examined. In the period analysis, the results of 2017, 2018, 2019 for the pre-Covid-19 period, and the first six months of 2020 and 2021 for the post-Covid-19 period are taken as a basis. Due to the limited number of periods, statistical analysis constraint has occurred. For this reason, the data was explained with tables. Central Government Budget has been selected as tax revenues.



Keywords

Covid-19, Central Government, General Budget, Tax Revenues


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