THE LEGAL NATURE OF TAX EXEMPTIONS IN PANDEMIC TIMES

Abstract

This scientific article presents a bibliographic review on the legal nature of tax exemptions in times of a pandemic. Initially, the study explains about the introductory notions of tax exemption, highlighting that it is one of the ways to encourage certain sectors of the economy and promote public policies. Then, the issue of tax exemptions in times of a pandemic is addressed, highlighting the importance of these measures to minimize the negative economic effects of the health crisis. The current context is analyzed, with the Covid-19 pandemic, which has generated significant economic impacts, such as a drop in tax collection and an increase in public debt. The legal nature of tax exemptions in times of a pandemic is the central theme of this scientific article. A reflection is carried out on the legal aspects that involve the granting of tax exemptions, as well as the implications arising from this measure in times of health crisis. Finally, the subject of tax exemptions in times of a pandemic is discussed as a hypothesis of revenue waiver, that is, as a way for the State to give up resources that could be used for other purposes. The arguments for and against this measure are analyzed, taking into account the current economic situation and the public policies needed to face the pandemic. This study seeks to contribute to the debate on the legal nature of tax exemptions in times of a pandemic, as well as to understand the challenges and opportunities arising from this measure in the current economic context.