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

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

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.

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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
Published: Oct 20, 2020

Article Details

Issue
Vol. 7 No. 1-2 (2020)
Section
COVID-19 - Economic, Legal and Political Challanges
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