| Annotation |
At present, in the context of the coronavirus pandemic raging around the world, it is extremely important to ensure timely state support for economic entities, including through the use of various tax instruments.
The purpose of the study is to outline options for further reforming the domestic tax system in order to effectively overcome the challenges of this historical moment and exit, based on the analysis of information about the support of economic entities in various countries under COVID-19 conditions, a comparison of applied measures and their trends with Russian realities out of crisis.
The research methods are comparative analysis, comparison, generalization of the best practices of supporting business and citizens in a pandemic in Russia and abroad. A wide range of measures has been identified to support business in a pandemic: changing the deadlines for submitting reports, exempting debts, postponing tax actions to a later time and others. In China, measures taken include reducing VAT and personal income tax rates. Russia provides for tax deferrals, support for small and medium-sized businesses, and other measures.
As a result, it was revealed that most of the support measures applied by foreign countries are used in Russia. A number of measures are more clearly developed than in other jurisdictions. In the future, it is advisable to reduce the tax burden on indirect taxes and labor taxation, to develop a digitalization of the tax services.
The Russian practice of supporting business by the state in a pandemic as a whole is adequate to the challenges of the moment. A number of measures, based on the successful experience of their application by other states, need to be implemented in the near future. Effective digitization of the state’s interaction with economic entities will allow for a more efficient solution of force majeure problems. Updating the domestic tax policy should take into account world realities and the latest system-technological paradigms |
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