Outbreaks that have changed the era throughout history affected the course of wars and have largely steered the destruction of economic order and understanding are the ancient desperation that the human beings have paid social, psychological, economic, and financial costs. In this section addresses, especially starting from 431 BC (Athens), the global outbreaks that have shaped the fate of people, empires, and nation states, the fiscal policy measures implemented in the fight against the epidemics, and particularly the policy measures that have been implemented in the context of combating COVID-19. The times of epidemics have made some state interventions inevitable; such as, on one hand, announcing support packages for the elimination of economic stagnation, on the other hand, health expenditures, personnel training, vaccine and treatment efforts, social security expenditures for the sustainability of public health, as a requirement of being a social state. In the last century, anticipation of an increase in epidemic diseases arising from the environmental destruction (especially due to the prevalence of plastic production, which is shown innocent due to its lightness, population growth, unbalanced urbanization, and excessive consumption habits) necessitates intervention through all policy instruments. The tax regulations that are taken rapidly during the epidemics are pragmatic-based and temporary. However, environmental sustainability can be ensured and preparation can be made for extraordinary periods such as epidemics and natural disasters, through the Pigovian taxes and environmentally friendly standards that will be applied in the ordinary periods. In addition, an Epidemic Tax, which will be set up to be applied in the usual periods, will strengthen the countries’ hand in terms of eliminating the possible risks in the first place, and on the other hand, it will create the social environment and financial awareness in the carbon-epidemic-externality spiral.
