Tax Policy Tools for Dealing with the Consequences of Emergencies
The relevance of the research is explained by the need to understand innovations in the tax policy of foreign countries in emergency situations, which were expressed in the coronavirus pandemic in 2020, the need to determine global trends and develop directions for the development of Russian tax policy. The subject of the research is tax measures taken to successfully overcome crisis situations. The purpose of this work is to identify options for further reform of tax policy in the Russian Federation to overcome the consequences of COVID-19 coronavirus based on the analysis of information about tax instruments used abroad and the possibility of their adaptation to Russian realities for an early exit from crisis situations. The practical significance and scientific value of this research consists in offering directions for further innovations in Russian tax policy in the context of COVID-19. Conclusions are made that at the beginning of the epidemic, the Russian Federation was late in taking tax policy measures in an emergency situation, lagging behind many countries in the list of tax instruments involved, which were introduced preferences to support taxpayers and ensure business continuity. The article contains proposals for introducing and expanding the range of tax policy measures in emergency situations aimed at increasing the cash flows of businesses and households; supporting healthcare and related industries; promoting the maintenance of employment, consumption and investment levels. The article substantiates the need to borrow the successful experience of foreign countries in the development of measures to support taxpayers by reforming the taxation of corporate profits; reducing VAT rates; providing additional preferences for personal income tax; property taxation; increasing the duration of delays and installments on taxes. The ways of further development of the national tax policy in the conditions of system-technological transformations are outlined.