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Факторы, негативно влияющие на формирование доходов федерального бюджета в период пандемии
Currently, one of the negative factors affecting the formation of federal budget revenues is the coronavirus pandemic and the measures taken to slow its spread. Changes in the external and internal market conditions may eventually lead to a decline in federal budget revenues and a general economic downturn, starting in the second quarter of 2020. The problems of generating federal budget revenues in the context of a pandemic are important both for the country's economy as a whole and for each person living in it. To solve these problems, it is necessary to conduct an econometric analysis of the factors that affect the formation of federal budget revenues, identify those whose influence in the current conditions may be negative, evaluate them and suggest possible ways to minimize and eliminate adverse consequences. The results of the study can be used to reduce the impact of the negative consequences of the coronavirus pandemic on federal budget revenues.