Akademik Veri Yönetim Sistemi
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, cilt.32, sa.3, ss.238-245, 2023 (Hakemli Dergi)
The COVID-19 pandemic has had a significant impact on the global economy, including
in Türkiye. The tax accrual-collection rate is one area that has been impacted. The
purpose of this study is to examine how the COVID-19 pandemic has affected Türkiye's
tax accrual-collection rates at the provincial and regional levels. Data will be collected
and analyzed to determine the extent to which the COVID-19 outbreak has affected the
tax accrual and collection rate in Türkiye, as well as any potential mitigating factors or
strategies that have been implemented to address the impact. In the study, accrualcollection rates in the pre-pandemic period and the post-pandemic period were compared
at the provincial and regional levels. According to the findings, there have been serious
decreases in tax collection in Türkiye after the pandemic process. At the regional level in
2020, the accrual/collection ratio decreased in all regions of Türkiye compared to the prepandemic period. At the provincial level, this rate has decreased in 51 of the 81 provinces.
The basis of this decrease in tax revenues was the tax regulations implemented to
eliminate the economic disruptions caused by the Covid-19 pandemic.