საერთაშორისო ჟურნალი სოციალურ მეცნიერებებში

The following article presents and classifies changes in tax systems of selected countries as well as counts them as the response to the emergence of the crisis caused by the COVID-19 pandemic. Such actions were undertaken the context of state interventionism in the tax system. In order to achieve the objective of presenting the state interventionism in the context of tax rates, an analysis of the literature on the phenomenon described, as well as specialised industry reports, were analysed. Among the research methods used are literature studies as well as review and an analysis of reports published by the OECD that dealt with the subject described and analysed in the paper. The article focuses on the presentation of the change in the individual tax burden in the countries selected for analysis. It also focuses on the presentation of tax interventionism as an opportunity for the state to influence the economy against the negative effects of the crisis. It should be noted that crises and crisis situations play an crucial role in the economic life of a country, but their course and ultimate consequences depend on the measures taken by individual countries to reduce the negative effects of their outbreak. The COVID-19 pandemic had a significant impact on changing the macroeconomic perspective and situation of many countries around the globe. The pandemic outbreak had also a negative impact on the functioning of companies (especially SME sector). As a result, governments have decided to introduce various relief measures, including changes in the functioning of tax systems. This should be considered as the state interventionism.