STATE SUPPORT MEASURES FOR SMALL AND MEDIUM-SIZED BUSINESS IN THE CONDITIONS OF THE PANDEMIC OF CORONOVIRAL INFECTION

Abstract

This article is devoted to the study of measures to support small and medium-sized businesses in the Russian Federation in the conditions of activity during the coronavirus infection. In the first part, for the selected regions, the dynamics of small and medium-sized enterprises registered in the region from 2018 until the introduction of restrictions on activities - until 2021 during the period of gradual lifting of restrictions and return to the previous conditions of activity is analyzed, as well as measures to support business in a difficult economic situation are considered. The measures of state support for small and medium-sized businesses approved for all subjects of the Russian Federation were considered, as well as a comparison of support measures for selected regions of the country was carried out. The list of selected regions includes: Kirov, Belgorod, Tula, Vladimir regions, as well as the Udmurt Republic. In the second part, the analysis of tax revenues by main types of taxes (value added tax, personal income tax, excise taxes, etc.) for all subjects of the Russian Federation for 2019_2020 is carried out, and the dynamics of income tax receipts of small and medium-sized businesses in selected subjects of the country for 2018-2021 is also considered.