Resumo

MENDOZA LOPEZ, Doris Teresita. Economic policies versus Covid-19 from the perspective of international law. Anu. Mex. Der. Inter [online]. 2022, vol.22, pp.509-547.  Epub 07-Ago-2023. ISSN 1870-4654.  https://doi.org/10.22201/iij.24487872e.2022.22.16960.

The sanitary crisis has brought greater effect to the world economy than the Great Recession; Covid-19 disrupts all sectors of the world economy and all regions of the orb, restricts movement and promotes social distancing. As a result, global value chains are affected, causing global trade to fall by up to 32% or more by the end of 2020, and global economic contraction. This implies that different international organizations with experience in the development of economic policy, fiscal and monetary measurements have expressed a series of recommendations for the national governments in order to resist, in an immediate way, the negative effects derived for Covid-19. In this paper, it is presented the economic impact of the health crisis on the world, and the recommendations and/or guidelines of the international organizations to promote the rapid recovery of the world economy, in all areas, which point to what taxation should look like in relation to Covid-19. Finally, within the framework of what it has been possible to predict, the sanitary crisis brings to collation the strengthening of a new world arranging characterized by the harmonization of fiscal politics expressed by the global institutions. That is, a legal order nurtured by standards known as soft law and led by global organisms.

Palavras-chave : taxation; Covid-19; soft law.

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