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Tax support during coronavirus crisis: Whom to help?

Author

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  • M. R. Pinskaya
  • Yu. A. Steshenko
  • K. N. Tsagan-Mandzhieva

Abstract

The paper considers the criteria for choosing the recipients of state support to achieve tax justice in the conditions of the coronavirus crisis. The state of economic and human potential and budget sustainability of the subjects of the Russian Federation before the crisis and the level of development of entrepreneurial activity of the population in the regions are compared. A detailed review of tax support measures for individuals classified as small businesses or self-employed since the onset of the pandemic in Russia and abroad is presented. The paper argues that the criterion of fair selection of recipients of state tax support should correspond to their tax discipline. The results of the study can be used by the authorities in improving tax policy in the subjects of the Russian Federation, aimed at leveling negative effects of the coronavirus crisis.

Suggested Citation

  • M. R. Pinskaya & Yu. A. Steshenko & K. N. Tsagan-Mandzhieva, 2021. "Tax support during coronavirus crisis: Whom to help?," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 5.
    • Handle: RePEc:nos:voprec:y:2021:id:3236
    DOI: 10.32609/0042-8736-2021-5-129-144
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