The Impact of the Coronavirus Pandemic on the Dynamics of Revenues to the Budget System of the Russian Federation

   Relevance. The coronavirus pandemic has had a serious impact on the socio-economic situation in the Russian Federation. Coronavirus restrictions have led to a slowdown in growth rates and a drop in the values of a number of key indicators in the economy. The pandemic also had a negative impact on the global oil market: the introduction of quarantine measures largely led to a drop in prices to record low levels. Such changes could not but affect the dynamics of revenues that form the revenue part of the budget of the Russian Federation.
   The purpose is to assess the nature and scale of the impact of the coronavirus pandemic on the dynamics of revenues to the budget system of the Russian Federation.Assessment of the nature and scale of the impact of the coronavirus pandemic on the dynamics of revenues to the budget system of the Russian Federation.
   Objectives: to assess the dynamics of GDP and budget revenues; assess the impact of the changing situation on the global oil market on the Russian economy during the coronavirus pandemic; to consider the dynamics of indicators of the fiscal sphere, accrual of taxes, fees and other obligatory payments to the consolidated budget of the Russian Federation.
   Methodology: generalization of domestic practice; comparison; vertical and horizontal analysis; summary and grouping; economic and statistical methods.
   Results. Macroeconomic indicators are considered, the dynamics of which directly or indirectly affects the dynamics of revenues to the budget of the Russian Federation. Based on the results of our own analysis, the results of research by scientists and experts, the external and internal factors that influenced the dynamics of budget revenues during the coronavirus pandemic were identified. Based on the results obtained in the course of the study, appropriate conclusions were drawn.
   Conclusions. The negative impact of the pandemic necessitated the development and implementation of a set of measures to support the most affected areas and categories of organizations, which in turn requires the use of public financial resources in excess of those planned for the corresponding period, and the nature of the support measures led to a decrease in tax revenues of budgets due to number and reduction in the number of Russian organizations, as well as their revenues and profits.

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