| Popis: |
The purpose of this chapter is to critically analyze the role of taxation in public health financing and emergency health management by Covid-19. Part of the research will deal with the role of taxation in the management of the Covid-19 emergency. In particular, the article will focus on the critical analysis of art. 124 of Decree-Law no. 34/2020, which introduced the VAT exemption regime for the year 2020 in relation to the supply of materials necessary for the containment and management of the epidemiological emergency by COVID-19. Another critical point concerns the VAT exemption regime for treatments provided by telephone, as well as, in general, the treatment to be reserved, for VAT purposes, for telemedicine services. The second part of the research will focus on the analysis of the various sources of funding and their destination. |
