ISSN 2409-7616

Linkevich E.F., Solonova V.A.



UDC 336.225.6

Linkevich E.F.1 (Krasnodar, Russian Federation) – E-mail:, Solonova V.A.1 (Krasnodar, Russian Federation) – E-mail:

1Kuban State University

Abstract. The article discusses anti-crisis measures to support entrepreneurship in the context of the economic crisis provoked by the restrictions imposed in connection with the COVID-19 pandemic. At the same time, special attention is paid to tax instruments that ensure the formation of more comfortable conditions for doing business for enterprises related to the areas of activity most affected by the pandemic. The criteria established in 2020 for the provision of such support measures as tax holidays, deferral and installment payment of taxes, as well as the cancellation of tax arrears were considered. An assessment was made of the consequences of large-scale anti-crisis programs for the state of the country’s consolidated budget, as well as for the volume of public debt. The changes in the tax legislation of 2021, which increase the tax burden on certain types of income of the population, as well as the tax burden of companies in the extractive and processing industries, are analyzed. A forecast is presented on the possible consequences of tax increases for the Russian economy in the context of reducing measures to support business.During the research, such techniques of the abstract-logical method as analysis, synthesis, comparison, generalization, analogy and forecasting were applied.The authors propose a set of complementary tax measures that allow: to provide support for commercial companies experiencing difficulties in the context of an economic downturn; limit budgetary spending on servicing public debt when it increases; to attract the necessary funds to the budget by placing short-term federal loan bonds among the population. The proposed measures can be used when adjusting programs to support businesses and the population.

Keywords: anti-crisis programs, tax regulation instruments, tax legislation, tax burden, tax payments.


  1. Belousov A.L. Audit of measures to support small and medium-sized businesses. Actual problems of economics and law, 2020, vol. 14, no. 1, pp. 5˗21.  (In Russian) DOI:
  2. Binyaminov B.A. Trends and perspectives of business “withdrawal” to online mode: anti-crisis measure for Russian entrepreneurship. Modern Economy Success, 2020, no. 2, pp. 211–217.  (In Russian) URL:
  3. Volchkova K. V. The need for tax measures to support organizations from the state against the background of the COVID-19 epidemic. Orel, Kartush Publ., 2020, pp. 188–195.  (In Russian) URL:
  4. Voronina E.V., Shamiev I.D. Transformation of fiscal relations in the context of a pandemic. Economy and entrepreneurship, 2020, no. 3 (116), pp. 1106-1110.  (In Russian). DOI: 10.34925/EIP.2020.116.3.237
  5. Vylkova E.S. Support of economic entities by tax methods and methods in foreign countries and the Russian Federation in the context of coronavirus. Bulletin of the Transbaikal State University, 2020, vol. 26, no. 5, pp. 54–64.  (In Russian) URL:
  6. Gracheva N.S. Tax incentives as a tool to stimulate economic activity during the COVID-19 pandemic. Pen of Science, 2020, no. 22, pp. 19–23.  (In Russian) URL:
  7. Gorodetskiy A.E. Development and security in a crisis, pandemic and post-pandemic world. Development and security, 2020, no. 2 (6), pp. 18–37.  (In Russian) URL:
  8. Zyablitskiy I.E. Assessment of fiscal multipliers in the Russian economy. Economic Journal of the Higher School of Economics, 2020, vol. 24, no. 2, pp. 268–294.  (In Russian) DOI:
  9. Kirgizova N.P., Durynin V.V. Choosing a strategy for the survival of companies after a pandemic. Stolypin Bulletin, 2020, no. 2, pp. 36–45.  (In Russian) URL:
  10. Koroleva L.P.  On the question of the impact of VAT on the macroeconomic parameters of the Russian economy. Bulletin of the Tyumen State University. Socio-economic and legal research, 2020, vol. 6, no. 1 (21), pp. 199-215.  (In Russian) DOI: 2411-7897-2020-6-1-199-215
  11. Markina A.N. State regulation of the economy in the fight against COVID-19. Economy and business: theory and practice, 2020, no. 6, pp. 191–194.  (In Russian) URL:
  12. Manushin D.V. Assessment and improvement of anti-crisis plans in Russia and the world in the context of the COVID-19 pandemic. Specificity of crisis management in the state. Actual problems of economics and law, 2020, vol. 14, no. 4, pp. 697–732. (In Russian) DOI:
  13. Obraztsova O.I., Chepurenko A. Yu. Entrepreneurial activity in Russia and its interregional differences. Journal of the New Economic Association, 2020, no. 2 (46), pp. 198–210. (In Russian) DOI:
  14. Akindinova N.V., Dombrovski M., Belousov D.R., Gurvich E.T. Prospects for the recovery of economic growth in Russia (based on the materials of the round table in the framework of the XXI April International Scientific Conference of the Higher School of Economics). Economic issues, 2020, no. 7, pp. 5–50.  (In Russian) DOI:
  15. Fedorov V. M. Features of the Russian anti-crisis financial and economic policy to ensure sustainable economic development and support for the population during the spread of COVID-19. Vladimir, Tranzit-IKS Publ., 2020, pp. 529–532.  (In Russian) URL:

For citation:

Linkevich E.F., Solonova V.A. Ways to improve the tax policy of the Russian federation in the context of overcoming the economic downturn. CITISE, 2021, no. 2, pp.80-91. DOI: