Comparative study of fiscal and tax law conutermeasures against Covid-19 in different countries
di Liu Jingxuan
The outbreak and spread of COVID-19 have caused significant damage to the global economy. As the foundation and key pillar of national governance, finance has a unique role to play in combating the negative impact of the epidemic. The paper uses the international horizontal comparison perspective to sort out and analyze the content of the fiscal countermeasures of China, Germany, the United Kingdom, Australia, Thailand, Canada and the United States in response to COVID-19, and make a further improvement of the mechanism of fiscal countermeasures related to the epidemic in China from three aspects: the categories, the strength and the system of tax policies.
