Smirnova Ekaterina A.

The coronavirus epidemic, which spread rapidly in the world at the beginning of 2020, led to a sharp halt in economic growth in most countries. The forced restriction of economic and social activity led to a radical reduction in final demand, which affected the economic interests of most enterprises, especially in the field of small businesses, often focused on direct contact with the final consumer. Given that small businesses operating in the service sector complete the development of a modern lifestyle, and often form a significant part of GDP, the governments of countries faced the issue of the optimal set of fiscal instruments to stimulate it. In this paper, the author attempts to accumulate current experience in implementing anti-crisis support measures for small businesses against the background of understanding the importance of small business for the economy and formulate conclusions about the relevance of the tax and budget initiatives of the government of the Russian Federation in this context. Using the methods of statistical, graphical and comparative analysis, the author comes to the conclusion that the measures implemented in Russia today have a significant potential that allows them to be implemented not only during the confrontation with the economic consequences of the epidemic, but also at the subsequent stage of economic recovery.