STATE SUPPORT MEASURES FOR SMALL AND MEDIUM BUSINESSES DURING THE PANDEMIC

The emergence of a new viral infection COVID-19, of course,
influenced many aspects of the life of both Russians and the whole
world. And, of course, the pandemic affected not only the life and
health of citizens, but also the economy of the whole country and
the world, and in particular, the tax system. During 2020 and in
the current year 2021, state bodies introduced a number of amendments
and changes to the laws on taxation of the Russian Federation,
the purpose of their development and maintenance is to restore
the economy, provide support to industries and sectors of the economic
life of society affected by the COVID. The article examines
the industries affected during the pandemic, as well as identifies
those whose activities have suffered severe damage, and assesses
their activities. Measures to support the spheres of small and medium-
sized businesses are considered, their analysis is carried out,
and proposals are made for their optimization and improvement. An
economic assessment of small and medium-sized businesses is given;
an analysis of the profit of enterprises for 65 classes of OKVED
is carried out. Russian President V. V. Putin called retail trade,
transport services, and personal services that involve direct contact
with the client, the most affected by the crisis. The main measures
to support small and medium-sized businesses in Russia were preferential
conditions for in terms of obtaining interest-free or low-interest
loans, postponing tax payments, and receiving subsidies from
the state. To avoid personal contacts in order to prevent the disease,
the possibility of implementing tax control measures associated with
personal meetings between representatives of the tax service and
taxpayers is excluded. Many entrepreneurs are still in the process
of documenting preferential conditions for support, since many
insurance and banking organizations do not express a desire, for
example, to lend to businesses with low or zero interest. Note that
in the course of the work, support measures were identified for
such industries as private food production, the restaurant sector,
the hotel sector, small private businesses, such as beauty salons,
flower salons, small shops, and many other sectors of small and
medium-sized businesses in the country, as well as their assessment
was given, positive and negative sides were revealed, proposals for
optimization and improvement were made.

tax system of the Russian Federation, COVID-19, small and medium-sized businesses, taxation of small and medium- sized businesses, pandemic, crisis of 2020, coronavirus, changes in the tax system of the Russian Federation in 2021, measures to support entrepreneurs, the country’s budget, affected areas of business, government support, lending to entrepreneurs.

For citation: Chernousova K. S., Durandina E. S., Kudakova A. V. State support measures for small and medium businesses during the pandemic. Business. Education. Law, 2021, no. 3, pp. 260—265. DOI: 10.25683/VOLBI.2021.56.330.