COVID-19 Pandemic and Differentiation of Entrepreneurial Activity in Russian Regions in the Context of Sustainable Development

Abstract

: The purpose of the study is to assess regional differences in the response of small and medium-sized enterprises in Russia to the 2020 crisis caused by the COVID-19 pandemic. Research methods: statistical methods of analysis of variation series, correlation analysis, cluster analysis. There is no relationship between the level of socio-economic development of the region and the decline in the number of small and medium-sized enterprises, the number of personnel, and tax collections. In most regions, the number of enterprises decreased by 4.2–4.3%. This indicator is the least volatile; the distribution is close to normal. Staff numbers and tax collections vary more. There is no correlation between the number of small and medium-sized enterprises, the number of employees, and receipts from special tax regimes due to the legalization of employment, government support measures, and tightening of tax administration. Most regions of Russia form two clusters. The first differs from the second in a higher level of losses in the number of small and medium-sized enterprises, tax revenues from them and a lower level of employment losses. Maintaining the same level of tax revenues could negatively affect employment in the segment of small and medium-sized enterprises.