Comparative Analysis of Tax Incentives of Selected Countries in the Face of the COVID-19 Crisis

In addition to creating a wave of infections and deaths, the COVID-19 pandemic involved various countries in a particular economic crisis. During the COVID-19 pandemic crisis, almost all countries used tax incentives as an important tool to reduce the negative economic effects of this crisis. This article aims to analyze the tax incentives of Germany, Russia, and Spain in the face of the COVID-19 crisis. Examining and analyzing the tax incentives of different countries in the face of this crisis and highlighting their strengths and weaknesses will help other countries to make appropriate decisions in times of crisis such as the COVID-19 pandemic crisis. This study applied research carried out using content analysis and comparative analysis. The required data and information were collected and analyzed by referring to reliable global information databases such as OECD and using the checklist tool. The findings of the research show that the selected countries studied in this crisis have various tax incentives covering tax deferral, tax reduction, reduction of prepayment of taxes, procrastination of tax, reimbursement of tax losses, zero taxa, paying taxes in installments, tax reduction, tax exemption and deferral of prepayment of taxes have been used to reduce the negative economic effects of the COVID-19 pandemic. Meanwhile, Russia has the most variety, and Spain has the least variety in the use of various tax incentives. In any case, in a crisis, almost all tax incentives can be used by the tax policy maker, provided that the tax incentives used to help businesses exit from The crisis should also prevent the waste of government financial resources. Therefore, it is expected that the findings and suggestions of this research can be used as a road map for the best possible use of various tax incentives in times of crisis such as the crisis of the COVID-19 pandemic used by the tax policy maker in this field.