Tax support during coronavirus crisis: Whom to help?
- 14 May 2021
- journal article
- research article
- Published byΒ NP Voprosy EkonomikiΒ inΒ Voprosy Ekonomiki
- No.Β 5,p. 129-144-144
- https://doi.org/10.32609/0042-8736-2021-5-129-144
Abstract
Π Π°ΡΡΠΌΠ°ΡΡΠΈΠ²Π°ΡΡΡΡ ΠΊΡΠΈΡΠ΅ΡΠΈΠΈ Π²ΡΠ±ΠΎΡΠ° ΠΏΠΎΠ»ΡΡΠ°ΡΠ΅Π»Π΅ΠΉ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠΈ Π΄Π»Ρ Π΄ΠΎΡΡΠΈΠΆΠ΅Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΡΠΏΡΠ°Π²Π΅Π΄Π»ΠΈΠ²ΠΎΡΡΠΈ Π² ΡΡΠ»ΠΎΠ²ΠΈΡΡ ΠΊΠΎΡΠΎΠ½Π°ΠΊΡΠΈΠ·ΠΈΡΠ°. Π‘ΠΎΠΏΠΎΡΡΠ°Π²Π»Π΅Π½Ρ ΡΠΎΡΡΠΎΡΠ½ΠΈΠ΅ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΈ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΏΠΎΡΠ΅Π½ΡΠΈΠ°Π»Π° ΠΈ Π±ΡΠ΄ΠΆΠ΅ΡΠ½ΠΎΠΉ ΡΡΡΠΎΠΉΡΠΈΠ²ΠΎΡΡΠΈ ΡΡΠ±ΡΠ΅ΠΊΡΠΎΠ² Π ΠΎΡΡΠΈΠΉΡΠΊΠΎΠΉ Π€Π΅Π΄Π΅ΡΠ°ΡΠΈΠΈ Π΄ΠΎ ΠΊΡΠΈΠ·ΠΈΡΠ° ΠΈ ΡΡΠΎΠ²Π΅Π½Ρ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΠΏΡΠ΅Π΄ΠΏΡΠΈΠ½ΠΈΠΌΠ°ΡΠ΅Π»ΡΡΠΊΠΎΠΉ Π°ΠΊΡΠΈΠ²Π½ΠΎΡΡΠΈ Π½Π°ΡΠ΅Π»Π΅Π½ΠΈΡ Π² ΡΠ΅Π³ΠΈΠΎΠ½Π°Ρ . ΠΡΠ΅Π΄ΡΡΠ°Π²Π»Π΅Π½ ΠΏΠΎΠ΄ΡΠΎΠ±Π½ΡΠΉ ΠΎΠ±Π·ΠΎΡ ΠΌΠ΅Ρ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠΈ ΡΠΈΠ·ΠΈΡΠ΅ΡΠΊΠΈΡ Π»ΠΈΡ, ΠΎΡΠ½ΠΎΡΡΡΠΈΡ ΡΡ ΠΊ ΡΡΠ±ΡΠ΅ΠΊΡΠ°ΠΌ ΠΌΠ°Π»ΠΎΠ³ΠΎ ΠΏΡΠ΅Π΄ΠΏΡΠΈΠ½ΠΈΠΌΠ°ΡΠ΅Π»ΡΡΡΠ²Π° ΠΈΠ»ΠΈ ΡΠ°ΠΌΠΎΠ·Π°Π½ΡΡΡΠΌ, Ρ ΠΌΠΎΠΌΠ΅Π½ΡΠ° Π½Π°ΡΠ°Π»Π° ΠΏΠ°Π½Π΄Π΅ΠΌΠΈΠΈ Π² Π ΠΎΡΡΠΈΠΈ ΠΈ Π·Π° ΡΡΠ±Π΅ΠΆΠΎΠΌ. ΠΠ±ΠΎΡΠ½ΠΎΠ²Π°Π½ΠΎ, ΡΡΠΎ ΠΊΡΠΈΡΠ΅ΡΠΈΠ΅ΠΌ ΡΠΏΡΠ°Π²Π΅Π΄Π»ΠΈΠ²ΠΎΠ³ΠΎ Π²ΡΠ±ΠΎΡΠ° ΠΏΠΎΠ»ΡΡΠ°ΡΠ΅Π»Π΅ΠΉ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠΈ Π΄ΠΎΠ»ΠΆΠ½Π° Π²ΡΡΡΡΠΏΠ°ΡΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²Π°Ρ Π·Π°ΠΊΠΎΠ½ΠΎΠΏΠΎΡΠ»ΡΡΠ½ΠΎΡΡΡ. Π Π΅Π·ΡΠ»ΡΡΠ°ΡΡ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ ΠΌΠΎΠ³ΡΡ ΠΈΡΠΏΠΎΠ»ΡΠ·ΠΎΠ²Π°ΡΡΡΡ ΠΎΡΠ³Π°Π½Π°ΠΌΠΈ Π²Π»Π°ΡΡΠΈ ΠΏΡΠΈ ΡΠΎΠ²Π΅ΡΡΠ΅Π½ΡΡΠ²ΠΎΠ²Π°Π½ΠΈΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΏΠΎΠ»ΠΈΡΠΈΠΊΠΈ Π² ΡΡΠ±ΡΠ΅ΠΊΡΠ°Ρ Π ΠΎΡΡΠΈΠΉΡΠΊΠΎΠΉ Π€Π΅Π΄Π΅ΡΠ°ΡΠΈΠΈ, Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½Π½ΠΎΠΉ Π½Π° Π½ΠΈΠ²Π΅Π»ΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅ Π½Π΅Π³Π°ΡΠΈΠ²Π½ΡΡ ΠΏΠΎΡΠ»Π΅Π΄ΡΡΠ²ΠΈΠΉ ΠΊΠΎΡΠΎΠ½Π°ΠΊΡΠΈΠ·ΠΈΡΠ°.Keywords
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