Guidelines for Expansion of Measures Aimed to Support Small and Medium Businesses Amid Pandemic in Terms of Reduction of Tax Burden on Labor (Insurance Contributions)

Vladimir V. Gromov – Senior Researcher of the Russian Presidential Academy of National Economy and Public Administration, Candidate of Economic Sciences (Moscow, Russia). E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Nikolay S. Milogolov – Senior Researcher of the Russian Presidential Academy of National Economy and Public Administration, Candidate of Economic Sciences (Moscow, Russia). E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Ensuring economic stability disrupted in the wake of forced lockdown rises to the fore implementation of tax policy aimed at proactive, comprehensive support of businesses in order to avoid growth of unemployment and decrease of incomes of the population. That is why an especially important role is given to the incentives in the sphere of insurance contributions which affect the financial capacities of employers to maintain employment rate and payroll. Taking into consideration analysis of already implemented measures the article substantiates further steps towards reduction of the tax burden on payroll amid hard economic conditions.

Key words: deferral, employment, instalment plan, rebate, reduced rate, social security contributions, tax burden.