Tax investment as a means of supporting small and medium-sized businesses during the crisis

The article analyzes the features of providing assistance to small and medium-sized businesses in the framework of state regulation of the economy and the implementation of programs to support small and medium-sized businesses. The main focus is on the sufficiency and effectiveness of the assistance provided, as well as the development of new models and forms of assistance. It is concluded that in the conditions of forced restriction of certain types of activities in the context of the pandemic, the assistance provided by the state was insufficient and ineffective. At the same time, the criteria for determining economic entities that need assistance from the state are methodically insufficiently developed, which determines the relevance of this topic for further research. As a new and alternative measure of support for economic entities in a state of crisis, a model of tax investment is proposed, which does not currently have a regulatory framework, but needs it. Introduced.