On Some Legal Aspects of Simplifying Tax Administration Rules During the Covid-19 Pandemic Period

Authors

  • Ia Kharazi Akaki Tsereteli State University
  • Mariam Saneblidze Akaki Tsereteli State University
  • Nino Mataradze Akaki Tsereteli State University
  • Kakha Kupatadze Akaki Tsereteli State University

Keywords:

Tax Administration Rules During the Covid-19 Period, Tax Dispute, Taxation Mechanisms, De-Criminalization of Tax Violations, Tax Payment Risks, Preferential Policy in Taxation, Tax Morality

Abstract

Objective: To identify some of the legal aspects of tax administration simplifi cation in tax law and the main features of the tax dispute settlement procedure during the Covid-19 pandemic period.

Methods: We used general scientifi c (dialectics, analysis and synthesis, abstraction and concretization) and private-scientifi c research methods (formal-legal, comparative-legal, technical-legal) while working on the research topic.

Outcomes: As a comparative-legal study has shown, certain benefi ts have been imposed on business operators in terms of tax payment, carrying out of tax liabilities have been deferred, but radical measures in terms of tax preferences should be taken; Also, during the pandemic period, there are still problems in administrative, criminal, and civil law disputes that need to be addressed and resolved.

Published

2020-10-20

Issue

Section

COVID-19 - Economic, Legal and Political Challanges