Tax Revenues in a Pandemic: Decline or Growth in the Future?
https://doi.org/10.22394/1726-1139-2021-8-35-42
Abstract
It is obvious that today the global factor determining the recessionary scenario for the development of the world economy is the coronavirus pandemic and quarantine measures to prevent its spread. The need to increase spending on the social sphere and medicine, business support and a reduction in revenue sources in the context of a business lockdown are becoming a serious test for the budget system. The article examines the dynamics of tax revenues in 2016–2020. An idea was formed about future tax revenues in the Russian Federation in the context of the economic crisis associated with the coronavirus pandemic.
About the Authors
L. V. Mazur
Moscow Financial and Industrial University “Synergy”
Russian Federation
Russian Federation
Lidia V. Mazur, Associate Professor of the Chair of Valuation activities and corporate finance, PhD in Economics
Moscow
A. E. Monashova
Office of the Federal Treasury for the Orel Region
Russian Federation
Russian Federation
Anastasia E. Monashova, Specialist of the 1st category of the Central Accounting Department
Orel
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Review
For citations:
Mazur L.V., Monashova A.E. Tax Revenues in a Pandemic: Decline or Growth in the Future? Administrative Consulting. 2021;(8):35-42. (In Russ.) https://doi.org/10.22394/1726-1139-2021-8-35-42
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