摘要：Coronavirus (Covid-19), which began in December 2019 in China, influenced many countries socially and economically, including Turkey. After the determination of the case Covid-19 on March 11, 2020, Turkey established very serious measures to prevent the damage to human health. While an economic package was announced to reduce the negative effects of these measures on the economy, some tax regulations were made to reduce the negative effects on taxpayers. The economies of the countries, which have experienced the Covid-19 process, will be able to overcome the bad situation that will fall after this process with the least amount of damage. Within the scope of these policies, monetary and fiscal policies in general, and tax regulations are of great importance for the revival of the economy. In many countries, besides the measures to provide financing, there are different tax measures implemented or evaluated at the first stage. In order to prevent taxpayers from facing a difficult situation in the future, it has become imperative to take measures for taxation within the scope of fiscal measures. These measures can be listed as postponing taxes and delaying payment terms, stretching sanctions due to declarations that cannot be given on time, providing administrative services in digital media and speeding up the tax return process. The chance of success of these measures is possible by supervising the positive reflection of the supports provided to the economy. Individuals should be able to deduct their expenses related to combating Covid-19 individually. In this regard, the aim of this study is to evaluate the Covid-19 process and to live in after the economic adversities that minimize able to tax measures taken by Turkey and affected by the pandemic in developed countries, comparing it to offer several suggestions.
