THE COVID-19 PANDEMIC IMPACT ON THE PROFITS OF ORGANIZATIONS

Aim. To consider the impact of the COVID-19 pandemic on organizational profits. Methodology. The dynamics of the amount of profit for profitable organizations and the amount of loss for unprofitable organizations in the context of the COVID-19 pandemic in Russia has been investigated. The dynamics of changes in the number of legal entities and individual entrepreneurs during the COVID-19 pandemic, as well as the share of income tax in the total revenues of the budgetary system of the Russian Federation are considered. All of these indicators show a decline in the pandemic year of 2020. Results. The analysis revealed that during the pandemic there was a decrease in the number of legal entities on income tax, and an increase in unprofitable enterprises and a decrease in profitable ones negatively affected tax revenues to the budget system of the Russian Federation in 2020. In the developed countries, small and medium-sized businesses are one of the main sources of tax revenues. In terms of participation in the Russian economy, small and medium-sized businesses occupy less than 22% of GDP, while in the developed countries this figure reaches 70%. Research implications. According to the results of the study, the author revealed that more than 80% of small businesses in Russia suffered significant losses during the pandemic-related restrictions. The support measures developed by the state were mainly aimed at helping large, rather than small, businesses. And if the state is interested (according to the national project launched in 2018) in ensuring that the SME segment produces 32,5% of GDP by 2024, then more effective tools for supporting small businesses should be developed.

the COVID-19 pandemic, small and medium business, crisis, business development, revenue, profit, loss, income tax, expenses, tax rate, consolidated budget of the Russian Federation

1. Земцов С. П., Царева Ю. В. Тенденция развития сектора малых и средних предприятий в условиях пандемии и кризиса. // Экономическое развитие России. 2020. Т. 27. № 5. С. 71-82.

2. Зимовец А. В., Сорокина Ю. В., Ханина А. В. Анализ влияния пандемии COVID-19 на развитие предприятий в Российской Федерации // Экономика, предпринимательство и право. 2020. Т. 10. № 5. С. 1337-1350.

3. Кийски С. В., Семенова Г. Н. Специальные налоговые режимы для развития малого и среднего бизнеса // Современные проблемы, тенденции и перспективы развития предпринимательства в России : сборник научных трудов / отв. ред. Т. Б. Фонина. М., 2021. С. 17-26.

4. Семенова Г. Н. Влияние налогообложения на развитие бизнеса // Экономика и предпринимательство. 2020. № 3 (116). С. 667-671.

5. Семенова Г. Н. Малый бизнес и система оптимизации налогообложения. // Перспективы развития предпринимательства в России : сборник научных трудов / отв. ред. Л. И. Чистоходова. М., 2017. С. 28-31.

6. Панькова Д. А. Состояние и поддержка малого и среднего бизнеса в период пандемии 2020 года // Современные проблемы, тенденции и перспективы развития предпринимательства в России : сборник научных трудов / отв. ред. Т. Б. Фонина. М., 2021. С. 153-157.

7. Чекмарев О. П., Лукичев П. М., Конев П. А. Факторы изменений рынка труда России под влиянием пандемии COVID-19 и стратегии адаптации работодателей // Экономика труда. 2021. Т. 8. № 4. С. 329-340.