COVID-19 tax response of selected European countries

A large part of the aid mechanisms offered by individual European countries in connection with the outbreak of the crisis caused by the COVID-19 pandemic concerned the granting of the so-called tax preferences. It should be noted that a tax preference is any deviation from the adopted tax rules, resulting in a reduction of the final tax burden. The dataset presents the actions of selected European countries that were undertaken to combat the negative consequences of the outbreak of the crisis caused by the COVID-19 pandemic.