Measures of Financial and other Support for Small and Medium-Sized Businesses in the Legal Relations of Leasing State-Owned Real Estate in Priority Sectors of the Russian Economy in 2021-2023
The subject of the study is a system of normative legal acts regulating measures of financial support for economic entities of small and medium-sized businesses in the legal relations of renting real estate in priority sectors of the economy. The purpose of the article is to develop proposals for optimizing the provisions of the legislation aimed at providing support to small and medium-sized businesses in the field of real estate rental based on the analysis of existing benefits. As a result of the study, it was revealed that the process of providing financial and property assistance to small and medium-sized businesses in the implementation of lease relations at the present stage is associated with the introduction of a high-alert regime and has a temporary character. It is established that for the further effective functioning of entrepreneurs in priority sectors of the economy, many of which are undergoing significant negative consequences of the spread of coronavirus infection, it is necessary to provide for a system of additional financial measures in the transition period after the end of the high-alert regime. The current benefits for deferring rent payments at government levels other than the federal level are recommended to be extended until the end of 2021. In addition, consideration should be given to maintaining the benefits after the end of the high-alert regime. Conclusions are formulated that the practical recommendations obtained as a result of the study can be applied in the development of additional measures of property and financial state (municipal) support for economic entities of small and medium-sized businesses in priority sectors of the economy related to the legal relations of real estate lease.