Tax support during coronavirus crisis: Whom to help?

M. R. Pinskaya (), Yu. A. Steshenko () and K. N. Tsagan-Mandzhieva ()

Voprosy Ekonomiki, 2021, issue 5

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.

Date: 2021
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.vopreco.ru/jour/article/viewFile/3236/2374 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nos:voprec:y:2021:id:3236

DOI: 10.32609/0042-8736-2021-5-129-144

Access Statistics for this article

More articles in Voprosy Ekonomiki from NP Voprosy Ekonomiki
Bibliographic data for series maintained by NEICON ().