The role of taxes in business in the pandemic period

It examines the impact and consequences of the coronavirus pandemic on small and medium-sized businesses faced by entrepreneurs. The author considers the restrictive measures that led to a reduction in the number of entrepreneurs, the positive and negative consequences of the impact on small businesses, as well as the position of such companies in the market. According to the author, the state needs to increase measures of state support for small businesses in the form of tax cuts. Tax policy related to small business should be as loyal as possible, not restricting, but as much as possible supporting entrepreneurs in a difficult time for everyone.