The coronavirus disease 2019 pandemic has brought countries’ economies worldwide to a standstill, resulting in widespread gross domestic product declines and job losses. During this period, governments have implemented various public finance measures to keep their economies afloat. Tax expenditures, including tax deferrals, discounts, and exemptions, were among the solutions adopted by countries. This study aims to analyze the trajectory of tax expenditures under the influence of the coronavirus disease 2019 pandemic, with a particular focus on examining the allocation of tax expenditures across various sectors and classes in Turkey during the pandemic. This study employs a qualitative methodology based on collected and scrutinized data to elucidate this phenomenon. The primary data sources for understanding tax expenditures’ scale and distribution are the tax expenditure cost estimates presented in the Central Government Budget Law of Turkey, issued annually by the Presidency of Strategy and Budget, and the tax expenditure reports prepared by the Turkey Revenue Administration.
Cite this article as: Erol, Ö. A. (2023). Class character of tax expenditures under pandemic conditions. Journal of Business Administration and Social Studies, 7(2), 147-155.