TÁC ĐỘNG CỦA CHÍNH SÁCH THUẾ HỖ TRỢ DOANH NGHIỆP, HỘ KINH DOANH TRONG VÀ SAU ĐẠI DỊCH COVID-19

Abstract

The COVID-19 pandemic, which started at the end of 2019 and affected Vietnam from the beginning of 2020, has caused great difficulties for socio-economic activities. Tax policies have been used throughout this period to support businesses and households to overcome difficulties. This article reviews the entire tax policies to support businesses and households affected by the COVID-19, analyzes the impact of tax policies to support businesses and households during and after the pandemic, and proposes recommendations for the coming time.