COVID-19 Vaccine and Taxation

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Rujitika Mungmunpuntipantip Viroj Wiwanitkit

Abstract

Tax is the important way that each state gets income. For some specific goods, tax is usually an important consideration. Regarding the COVID-19 pandemic, many medical goods become the focused issue in taxation. The taxation on the new COVID-19 vaccine is a very interesting issue. In this article, the authors briefly summarize and discuss on the COVID-19 vaccine and taxation.

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