Changes and distinctions of legal regulation of subsidies to organizations and individual entrepreneurs caused by the coronavirus pandemic

Abstract

Purpose: the article aims to analyze the changes in the legal regulation of the procedure and conditions for granting subsidies to organizations of the non-state sector of the economy and individual entrepreneurs related to the spread of coronavirus infection (COVID-19) on the territory of our state. Discussion: the article considers the main legal acts of the legislative and subordinate level, which establish fundamentally new rules concerning the regulation of the procedure and conditions for granting of this type of budget allocations. The author analyses the correlation of legislative and subordinate legal regulation on the example of subsidies to these economic entities during the crisis, and also given attention to the federal law regulating the distinctions of budget execution in the corresponding financial year. Results: the analysis shew that in the period of crisis phenomena, legislative acts of a temporary nature and also regulatory legal acts of the Government of the Russian Federation, which allow for a more rapid response to the negative consequences of these phenomena, including those affecting the competitiveness of organizations in the non- state sector of the economy and individual entrepreneurs, acquire special interest.