Examining tax aids during the outbreak of coronavirus by looking at Alavi's way of collecting taxes

With the outbreak of the Corona virus, accompanied by the closure of micro and macro economic units and the infliction of serious damage to various segments and businesses of the people, the government will have difficulty in obtaining credit from the tax sources of its budget. So, there are important questions in this regard, including whether there is a way out of this damage by using legal capacity in tax laws? Or what solutions have the Supreme Tax Council and the National Corona Headquarters, as the responsible upstream institutions, offered to overcome this situation? And is it possible to use the approach of the Alawite government as a model of Islamic governance in the face of such problems? In this article, by using descriptive-analytical method to study and model the Islamic government during the caliphate of Imam Ali (as) as an indicator and also by referring to the law of direct taxes as a strategic document of the country, tax aids in critical situations and review it in order to achieve an effective approach to get out of the problems. And by suggesting solutions such as using the capacities contained in Articles 165 and 167 of the Law on Direct Taxes, it helped to get out of this situation and reduce the economic pressure on the nation.