Dynamics of Small and Medium-Sized Enterprises Tax Revenues of the Oil and Gas Regions of Western Siberia Budgets in the Period COVID-19

Abstract

During the COVID-19 pandemic, Small and medium-sized enterprises have been significantly affected. Domestic measures of state support, including tax incentives, have become an important support factor. The corresponding Resolution provided for the expansion of opportunities to support the implementation of regional support measures. We found that the choice of a model of behavior by the regional authorities in our case depended on the level of favorable regional environment for the development of SMEs, as well as the level of diversification of regional production. We carried out an initial comparison of the consequences of the implementation of different support models in three similar regions and predicted the impact of the implemented regional support model on the future development of SMEs. The costs of the region for additional support measures, calculated as the lost budget income, in terms of one employee employed in medium and small businesses, turned out to be very insignificant. We draw a conclusion about the high economic and political efficiency of support measures associated with reducing the tax burden. It can be said that the regions that did not expand the support measures provided for by Resolution № 409 at the expense of the regional package missed the chance to convert small funds in support of the population.