Linkevich E.F., Solonova V.A.
WAYS TO IMPROVE THE TAX POLICY OF THE RUSSIAN FEDERATION IN THE CONTEXT OF OVERCOMING THE ECONOMIC DOWNTURN
Linkevich E.F.1 (Krasnodar, Russian Federation) – E-mail: firstname.lastname@example.org, Solonova V.A.1 (Krasnodar, Russian Federation) – E-mail: email@example.com
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.
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