Въздействие на данъците в условията на икономическа криза - макроикономически ефекти
Impact of Taxes in Conditions of Economic Crisis – Macroeconomic Effects

Author(s): Svetlana Avrionova
Subject(s): History, Economy, Economic history, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: tax policy; taxation; COVID-19; economic crisis
Summary/Abstract: History has examples of problems in the functioning of the economy of various origins, which in the conditions of open economy in the modern world (and in the past by the trade routes), carry their negative consequences at regional and even global level. In these cases, government spendings in response to the crisisis are rising, and the state is fulfilling its function of stabilizing economic activity. At the beginning of 2022, in the conditions of the fading pandemic of COVID-19, a new situation of emergency arose (the war in Ukraine), whose negative effects on countries not only in the EU are already a fact. In the context of these realities, the aim of this report is to identify the regulatory function of taxation in the process of conducting tax policy in times of economic crisis through the study of world scientific knowledge. The study summarizes the view that the importance of taxes as an economic stimulant and stabilizer is ambiguous, but tax policy can be effectively implemented in the process of public finance management, and in particular in crisis situations.

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