Legal fundamentals for institutional changes to revive the economy after the pandemic

"Legal Fundamentals for Institutional Changes to Revive the Economy after the Pandemic". Issues related to changes in the Russian legal and tax system are thoroughly studied, specifically: the actual cancellation of flat scale of taxation, payment of taxes on fixed profits of controlled foreign companies, the abolition of preferential rates for withholding tax provided for by a number of treaties etc. These aspects are examined through the prism to, on the one hand, support the people and businesses and, on the other hand, get maximum taxes for the budget, since fulfillment of social obligations during a pandemic requires significant financial resources. While preparing the work, not only has the legal framework been analyzed, but also scientific papers, materials of international organizations, government bodies, expert comments, etc. As a result of the study, the authors come to the following conclusions: (1) to support and restore the economy, many areas of law including bankruptcy legislation, labor and tax laws, legislation on legal liability etc. have been substantially modified; (2) the tax sphere, in which there have been trends towards strengthening the regulatory function of taxes, tightening tax control over super-wealthy individuals, promoting further deoffshorization of the Russian economy, providing tax benefits to taxpayers in order to prevent their massive bankruptcy, has undergone the most significant institutional changes. © The Author(s), under exclusive license to Springer Nature Switzerland AG 2021. All rights reserved.