Taxation as an Instrument of Stimulation for Business in the Conditions of COVID-19

Abstract

The main purpose of the study is to analyze the features of taxation as an instrument of stimulation for business in the conditions of COVID-19. Tax policy in the country is of great importance in creating a favorable climate for business development. Tax incentives for businesses have become widespread in the world due to the ability of the business sector to have a positive impact on employment. As a result, taxes were considered as a tool to stimulate business development in the context of COVID-19. A promising area of further research is the formation of state mechanisms of tax incentives for business.