Налоговые способы поддержки бизнеса в России в период коронавируса

Abstract

The current events caused by the COVID-19 pandemic concern all spheres of life of every citizen and every enterprise (organization). Forced changes pose a lot of urgent issues to the leadership of the state, regions, municipalities, and individual economic entities. Among such issues, the most important ones are the retention of income and sources of salary payments, the possibility of obtaining tax breaks, the search for attracting additional resources to the turnover of enterprises when revenues from current activities are reduced, possible sanctions for non-fulfillment or improper fulfillment of obligations. A significant tool during the pandemic is the state tax policy. In the context of the coronavirus pandemic, there have been changes in the system of business and economic relations around the world. The first introduction of quarantine immediately showed how much businesses, especially small and medium-sized ones, were not ready for such situations, how difficult it was for them to survive and save jobs. In order to provide anti-crisis support to enterprises, the state introduces tax incentives and relief, since it is in these conditions that state support is extremely important for economic entities. If in stable economic conditions tax instruments for supporting and stimulating business are benefits, especially in terms of innovative developments and investments, in crisis economic conditions these are, as a rule, deferrals and installments of payments for taxes and fees. The tax burden on Russian business is quite heavy in any situation due to the economic nature of tax payments, but in crisis circumstances, including those caused by the coronavirus pandemic, the tax burden becomes unbearable for many business entities that naturally expect effective measures of support from the state. At the same time, it is necessary to achieve a balance of interests of business and the state in matters of taxation in order to protect against threats and challenges of the external environment. The article discusses state measures of tax support for Russian business during the coronavirus pandemic, the so-called “quarantine assistance”. This is exemption from taxes and fees for the reporting tax periods, as well as postponement of tax payments, reduction of insurance premiums, and other measures of state support for entrepreneurs. An effective state tax policy in difficult epidemiological conditions, which necessitates a partial or complete shutdown of some industries, will contribute to a successful way out of the crisis and strengthen the economic security of the state. The article also suggests possible tax measures so that taxpayers do not feel the pressure of an excessive tax burden where it is not required, both during the pandemic and on the way out of the crisis situation. Contribution of the authors: the authors contributed equally to this article. The authors declare no conflicts of interests.