Development of scientific thought on taxation in the context of the coronavirus crisis: review of publications

A review of publications of foreign and domestic scientists over the past four years on the topic of taxation in the context of the COVID-19 pandemic and on the way out of it is carried out. The development of scientific thought in terms of the impact of taxation in the context of the coronavirus crisis on the adaptability and sustainability of the state's economic policy; increase in information flows accumulated by tax authorities; support for small and medium-sized businesses and other aspects is shown. Substantiated methodology for assessing the effectiveness of anti-crisis tax measures, which will allow to analyze them and formulate provisions for the implementation of a competent tax policy in subsequent emergency situations; to develop recommendations on options for reforming specific taxes; neutralize the negative consequences of future for cemajeure circumstances.