Retos y desafíos de las administraciones tributarias frente a la crisis sanitaria mundial ocasionada por el COVID 19
DOI:
https://doi.org/10.29105/vtga6.2-694Keywords:
Administración tributaria, política tributaria, tributación internacional, crisis financieraAbstract
In January 2019, without a doubt, the social, economic and political reality of the world was drastically transformed, due to the presence of a virus called COVID 19, confronting tax administrations with a new scenario, with budgetary limitations for an undefined period; as is the outcome of this situation for the nations. Unleashing difficulties in the health, economic, technological, social, commercial and political areas, mainly, but also in the administrative and organizational aspects. This article aims to analyze, at first, the dynamics with which international tax policy has faced this first stage of this global health emergency, with a descriptive documentary approach. The article has an orientation from the administration perspective and in the following section some tax policies imposed by different countries were discussed, in order to later identify which would be the main problems to be faced by tax administrations.
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