Abstract

In order to be more economically robust, countries have introduced various tax policies during the Covid-19 process. This study aims to present a perspective specific to the social state phenomenon on how the tax policy measures taken during the pandemic periods will develop and progress in the post-Covid period. With the data and information gathered from the reports and other related materials released by international organizations, the study aims to give a foundation for the proposals to be put forward. The post-Covid process is a global issue, so in order to support global collaboration and the resolution of global issues, the tax issue should also acquire a structure that is considerate of the social welfare state.