COVID-19 and Taxation: A Summary

Authors

  • Rujittika Mungmunpuntipantip Research Scholar, 26 Medical Center, Bangkok, Thailand

Abstract

Coronavirus disease 2019 (COVID-19)  pandemic causes problem worldwide and it is still the uncontrollable situation. The impact of COVID-19 on social and economic system is well recognize and it is an interesting issue for researching. In taxation, the effect of COVID-19 is an interesting issue but little mentioned. In this short article, the authors summarize and present on the interrelationship between COVID-19 and taxation.

Author Biography

Rujittika Mungmunpuntipantip, Research Scholar, 26 Medical Center, Bangkok, Thailand

Rujittika Mungmunpuntipantip1, *, Viroj Wiwanitkti2

1Research Scholar, 26 Medical Center, Bangkok, Thailand

2Adjunct Professor, Joseph Ayobabalola University, Ilara-Mokin, Nigeria

2Honorary Professor, Dr DY Patil University, Pune, Maharashtra, India

 

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Published

2021-03-05

Issue

Vol. 3 No. 2 (2020): Journal of Taxation and Regulatory Framework (July-December)

Section

Articles