The aim of this study is to analyse the tax reforms implemented by countries after the pandemic, particularly in taxes on goods and services. For this purpose, the current tax systems of countries included in tax reports published by the Organisation for Economic Co-operation and Development between 2022 and 2025 were used as a basis. Two important taxes in the group of taxes on goods and services are Value Added Tax and Special Excise Tax. The reforms that countries have implemented in the field of Value Added Tax after the pandemic have mostly been in the form of rate and base adjustments. In contrast, the reforms made in the field of Special Excise Tax were more limited in scope and were limited to rate increases aimed at discouraging the consumption of goods that are harmful to health, such as tobacco products, alcoholic beverages and sugary sweetened beverages. According to the results of the study, Value Added Tax primarily: It hasbeen widely used as a policy tool to: i) reduce the tax burden on households(primarily energy products and staple foods); ii) support sectors considered mostaffected by economic fluctuations (primarily healthcare, tourism, agriculture, education, and housing); iii) support the transition to a low-carbon economy(primarily renewable energy equipment and electric vehicles); iv) supportinvestments, regional development, and domestic production; and v) address thechallenges of digitalization (primarily ensuring appropriate VAT collection). The Special Excise Tax has been used primarily as a policy tool to promote healthy lifestyles. To achieve the desired policy objectives of the Special Excise Tax, the following needs to be achieved: i) eliminate national and international price discrepancies for tobacco products, and ii) increase taxes on alcoholic and sugary-sweetened beverages more systematically. Additionally, taxing sweetened beverages based on their content would provide a significant incentive to change consumer preferences.
Value Added Tax, Excise Tax, Goods and Services Taxes, Tobacco Taxes, Sugar-Sweetened Beverages Taxes, Health Taxes.