Tax policy in the system of post COVID-19 anti-crisis measures

Research Background: Tax policy and reforms are the means to overcome COVID-19 crisis, contributing economic growth. The study is based on an analysis of tax regimes before pandemic. Purpose article: article develop instruments regulation in anti-crisis policy. Methods: employs macroeconomic indicators from IMF, WB databases. comparative countries terms Total Contribution Rate (TTCR), Labour TTCR, other taxes TTCR has been conducted basis WB/PWC ranking methodology. paper presents a classification systems according six rankings, suggests modifications. Findings & Value added: main directions reform are: 1) system should maintain its progressive character while increasing social equity, new quality growth life. 2) Income taxation less conducive than consumption taxation. differentiation policies for developed developing countries. 3) choice between flat personal income scale be made bases thorough leading Their can serve as benchmark. 4) interest, dividends capital gains under dual treatment promising direction. 5) Reforming CIT differentiated rental would allow part costs profits.