The effect of the pandemic process on tax revenues: The case of Türkiye

The Covid-19 epidemic, which started in China in December 2019 and affected the whole world, had negative effects on economic life at the global level and in Turkey. The epidemic, which had negative effects on the trade, transportation, tourism, agriculture and food sectors around the world, caused the countries to decrease their employment levels, increase the number of unemployment, and close the businesses due to the inability to meet their costs due to the decrease in the demand level. In Turkey, with the Covid-19 epidemic, financial measures in the form of tax exemption, tax exemption, tax deferral and force majeure provisions have been implemented in order to minimize the damages of the negative effects of the epidemic to taxpayers. The stagnation of the economy caused a decrease in public revenues. Despite the decrease in Income Tax, Corporate Tax, Value Added Tax, Special Consumption Tax, Banking and Insurance Transactions Tax; There was an increase in Special Communications Tax and Digital Services Tax revenues. Increasing public expenditures in response to declining public revenues caused an increase in the budget deficit. Keywords: Pandemic, tax, force majeure.