Abstract
The current stage of development of small and medium-sized businesses is characterized by unprecedented conditions for the deployment of the coronacrisis. In such conditions, state support for business is the most important factor in its functioning. Of particular importance among the measures of financial support are tax ones. The article aims to characterize the tax policy in relation to small and medium-sized businesses in the pre-coronavirus and current periods. The article analyzes the fiscal significance of special tax regimes, the specifics of taxation of self-employed citizens, measures of tax support for small and medium-sized businesses during the spread of coronavirus infection. Some tax measures are proposed at the stage of recovery from the corona crisis of Russian small and medium-sized businesses.
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