Changes in tax in 2021 and their impact on business development in the conditions of the coronavirus pandemic

The coronavirus pandemic, which has generated global uncertainty, has mostly affected the owners of small and medium-sized businesses, therefore, a change in tax regimes was expected in 2021, to plan the budgets more accurately for the next financial years and planning periods. The article discusses changes in taxation regimes in Russia, as well as the possibility of tax deduction and the extension of tax holidays for participants in small and medium-sized businesses