Feature of taxation in the context of new coronavirus infection
This paper examines measures to support small and medium-sized businesses affected by the coronavirus pandemic. The article analyzes the changes made to tax legislation by state authorities and regional authorities in the context of the spread of coronavirus infection. The concepts that directly relate to the issue under study are considered. The article analyzes the regulatory legal acts that were adopted during the specified period. Problematic issues that should be paid attention to by the state in order to improve the economic situation of small and medium-sized businesses are considered. In conclusion, the author comes to the conclusion that it is necessary for the state to implement a number of additional measures in order to ensure the stability of the economy of the Russian Federation. These measures include expanding the list of activities for which the patent taxation system can be applied, reducing the minimum amount of fines for violating tax laws, etc.