Features of regulatory support for taxpayers with support measures aimed at reducing the adverse consequences of the spread of coronavirus infection (COVID-2019) in Russia

. The article is devoted to the problematic issues that are being solved by the state authorities of the Russian Federation in the context of the pandemic of coronavirus infection in the country, in terms of adjusting the legislation on taxes and fees, aimed at protecting taxpayers from possible stress that may arise from a lack of cash flows, especially in small and medium-sized businesses, and, in General, to introduce instability in the country's economy. The most important way to solve problems in the context of a coronavirus pandemic is to develop and adopt the most important legal documents in a timely manner that can actually help the taxpayer and, to a certain extent, stabilize a number of economic and financial aspects of the population's life. In the study, the author attempts to study a package of regulatory legal acts in the tax sphere adopted by the state during the period of high alert, aimed at reducing the negative consequences for taxpayers from the spread of the coronavirus pandemic on the territory of the Russian Federation. In General, in the author's understanding, the set of normative legal acts that were adopted in the shortest possible time by state authorities can be considered from the position of a specific complex branch of legislation in emergency economic conditions and in the event of a threat of an emergency of a natural or man-made nature. At the same time, we can suggest the emergence of a new group of tax-legal norms that regulate a specific specific part of tax relations that have an effect in critical economic conditions, as well as in the event of a threat of an emergency of a natural or man-made nature. The main conclusion of this work can be attributed to the following opinion of the author. «Targeted» normative legal acts issued by state authorities that regulate certain specific relations in the field of taxation in emergency economic conditions and are aimed at reducing the negative consequences for taxpayers from the spread of the coronavirus pandemic on the territory of the Russian Federation are a special Institute of tax law. The need to issue such documents is aimed at protecting the country's economy as a whole, taxpayers and every citizen.

coronavirus, measures of economic support in the context of the spread of coronavirus, taxpayers, tax, mandatory payments, special Institute of tax law, small and medium-sized businesses