Justification of the need to subsidize small innovative businesses for renting real estate in the context of a new coronavirus infection «covid-19»

Abstract

Abstract The article presents a study of the state of the real estate market in the context of the new coronavirus infection “CoVid-19”. The influence of the pandemic on this market is shown on the example of one of the subjects of the Russian Federation - the Irkutsk region. A solution has been proposed for the efficient operation of enterprises in the conditions of a recession in the construction of real estate, which consists in reimbursing the lease of real estate to small and medium-sized enterprises on certain conditions. Preliminary calculations have been carried out, which have shown the effectiveness of the reimbursement of rental space to enterprises. The basis for such calculations was the concept of increasing tax profits obtained from deductions from enterprises to the regional and federal budgets. The conditions that the company must accept as obligations in case of a positive decision regarding the reimbursement of rent payments from the regional budget are given. Eight indicators have been identified that give a definite economic effect to the regional budget. The conclusion is made about the expediency of reimbursing rent payments to small and medium-sized businesses.