Issues of Tax Regulation and Tax Administration in Emergency Circumstances

Student: Babenko Yaroslava

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2021

The subject of this study is the problems of changes in tax regulation and administration in times of emergency: wars, virus pandemics, in particular the measures of tax policy of the Russian Federation, St. Petersburg and Leningrad region during the spread of coronavirus infection Covid-19 and the period of restrictive measures aimed at limiting such spread are analyzed. The analysis of the tax legislation of the USSR and the USA during World War II is also carried out.

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