On the issue of reforming the taxation of Russian business in the context of the global crisis

Abstract

The article is devoted to the presentation of the author's position on the controversial and extremely relevant issues of reforming taxation of Russian business in modern crisis conditions. the destructive impact of the coronavirus pandemic on the activities of business structures in the Russian Federation is considered. the authors assess the degree of effectiveness of the complex of anti-crisis measures implemented during the pandemic for state support of entrepreneurship in Russia from the point of view of taxation mechanisms within the framework of the triad "entrepreneurship - tax - state budget". the author's position is presented on the further vector of reforming the taxation of Russian business entities, the implementation of which will help reduce the consequences of the global economic crisis.