Tax Revenues in a Pandemic: Decline or Growth in the Future?

It is obvious that today the global factor determining the recessionary scenario for the development of the world economy is the coronavirus pandemic and quarantine measures to prevent its spread. The need to increase spending on the social sphere and medicine, business support and a reduction in revenue sources in the context of a business lockdown are becoming a serious test for the budget system. The article examines the dynamics of tax revenues in 2016–2020. An idea was formed about future tax revenues in the Russian Federation in the context of the economic crisis associated with the coronavirus pandemic