This publication provides case studies by country, on the ongoing issues related to tax and fiscal policy measures in digital transformation era during the COVID-19 pandemic.
Editors: Aleksander Aristovnik, Dejan Ravšelj and Nina Tomaževič
The outbreak of COVID-19 started in China at the end of 2019, has created an unprecedented challenge with drastic socio-economic consequences. This calls for the introduction of appropriate digitalized tax and fiscal policy measures in order to mitigate the shock from the COVID-19 pandemic and pave the way for a sustainable future. Since the current tax and fiscal policies as well as the supporting information systems are not designed to deal with emergencies such as the COVID-19 pandemic, it is important to consider democratic and liberal ideas to address the current and forthcoming challenges. In order to present key challenges and opportunities in the EU and beyond, the ELF publication is structured in a form of ten chapters presenting country case studies on ongoing issues related to tax and fiscal policy measures in digital transformation era during the COVID-19 pandemic.