Anti-crisis tools in the system of public finance, taxation and management

Borovikova Elena Vladimirovna Doctor of Economics Professor at Russian Presidential Academy of National Economy and Public Administration (The Presidential Academy, RANEPA), member of the Chamber of Tax Consultants 119571, Russia, Moscow, str. Vernadsky's prospect, 84, of. 2217 budget105@mail.ru Other publications by this author

Introduction

An analysis of modern publications on crisis management issues indicates that this issue is more often considered in relation to the level of organization, some works and research are focused on crisis phenomena in the regions. Issues of state anti-crisis management are rarely presented, while only some of its tasks are analyzed. In the context of a significant and sharp deterioration of the economic situation, the methods of state influence on social processes are changing and, consequently, the system of public administration and finance is undergoing changes. These aspects are becoming very relevant to study.

Positioning effective anti-crisis management tools in the most important areas: taxation, public finance, and the mechanism for implementing public policy requires solving a number of tasks:

- development of an approach to structuring the elements of state anti-crisis management, taking into account the positions of the authors, the directions of modern state policy that meets the conditions of sanctions, restrictions, force majeure (in particular, a pandemic, a military operation);

- definition of objects, subject field, content and measures of anti-crisis regulation based on the tools inherent in the tax and budgetary system, administrative and administrative mechanism, methods of state control;

- assessment of the results of the impact of anti-crisis policy measures on socio-economic development in Russia using reporting and statistical indicators, highlighting tax and financial indicators as the most sensitive to the applied measures of influence;

- substantiation of proposals for the implementation of a set of anti-crisis measures based on the new and most effective tools of public administration; building a conceptual model for combining the main and supporting directions of state economic policy during the crisis.

The scientific novelty of the research lies in the substantiation of the composition of the elements and directions of application of anti-crisis tools in the field of taxation, public finance and management.

The practical significance lies in the possibility of using anti-crisis tools during periods of financial instability, the manifestation of sudden impact factors. At the same time, the obtained conclusions and individual provisions of the study can be included in educational and methodological materials recommended for training specialists in this field.

Research methods: systematization, logical and retrospective analysis, statistical analysis, induction, deduction, legal analysis, observation, graphical methods

The reliability of the study is confirmed by the involvement in its preparation of various scientific and educational materials, legal sources, background information and the author's experience gained during the educational process under the programs of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation. In foreign practice, anti-crisis management issues are dealt with by both specialized organizations ^[1] and individual researchers and experts ^[2-7]. Quite popular and noteworthy are management models, techniques, developed concepts in the works of Adizes I.K., Grove E., Detmer U. At the same time, these authors focus more on methods of crisis management by business structures and individuals. In the system of public and municipal administration, this experience is of interest only partially, including issues of improving managerial and leadership skills, conflict resolution, psychological stress, problem structuring and opportunity assessment. In particular, Adizes I.K. builds a chain of phenomena underlying changes and crises in such a way that the primary link in it is changes that cause problems. The need to make decisions in response to these problems is related to differences in points of view on the chosen ways to eliminate problems, strategies and directions of development. And if disagreements are not resolved, a conflict may arise, which will only worsen the crisis situation. The conclusions of Adizes I.K. on the functions that should be inherent in effective management are quite valuable not only for the corporate, but also for the state level: production of results (focus on achieving them), administration, entrepreneurship (in the sense of entrepreneurship in different situations, foreseeing events), integration (obtaining long-term effectiveness through coordinated teamwork teams) ^{[8, pp. 18-19, 54]}.         

Anti-crisis management elements: tools, objects and measures, management tactics and strategy

It is advisable to start the study of the implemented anti-crisis management system at the state level by determining the elemental composition of its tools. At the same time, it is important to take into account the peculiarities of modern practice of executive authorities, systematizing planned measures into their program part. The set of anti-crisis tools supporting the implementation of management decisions during the crisis period is shown in Table 1.

Table 1

Tools of anti-crisis impact in the system of public administration and finance

Compiled by the author

Since the crisis requires prompt action, the management strategy at this moment loses its relevance. Tactical measures are becoming much more important. It is short-term measures that contribute to the reversal from negative dynamics to stable or the trend of the current upswing. It is for this reason that in the table. 1 We focused on the functions of the executive office and the control of the measures taken. The experience gained during the crisis must be systematized, included in training programs for specialized specialists, and taken into account during periods of cyclical resumption of financial and economic problems. 

In addition to the tools in crisis management, for more effective decision-making, it is advisable to specify the system of subject-object relations, as well as anti-crisis measures addressed to each link in the system. 

 Rice. 1. Objects and measures of anti-crisis management

 Compiled by the author

Figure 1 shows the objects of anti-crisis management, to which appropriate anti-crisis measures should be directed in order to mitigate the negative impact of potential and realized threats. The subjects in this system of relations are public authorities, including the level of regions and municipalities, public groups organized in one way or another, business structures, organizations of the service sector, production, etc. At the same time, this approach helps to determine the subject area of the areas and specialties in which the contingent of students, in particular, the Russian Academy of National Economy and Public Administration under the President of the Russian Federation under the Master's degree program "Crisis Management". It is also advisable to build research directions and scientific works from the point of view of the designated subject area, the development of the economy and state technologies. 

    The theory and practice of crisis management shows that this concept can be successfully combined with one or more of the following approaches: project approach, program-target approach, risk-oriented regulation, scenario planning method and some others. The use of the accompanying methodology enriches the arsenal of anti-crisis solutions, organizational models, and creates a basis for developing micro- and macro-level measures.

 Anti-crisis management measures should be classified according to various criteria, but from the point of view of the financial aspects of anti-crisis tools, in our opinion, the most significant are:

- stimulating (aimed at development);

- compensatory (support the current state in a crisis);

- replacement of existing mechanisms with more effective ones (aimed at flexible transformation of the methods of financial management, accounting, redistribution, and redundancy used in the pre-crisis period).       

 There are several approaches to understanding crisis management as a continuous sequence of actions at the stages of the unfolding crisis, providing:

- proactive and emergency management;

- pre-crisis management, crisis and post-crisis management.

 In our opinion, measures of preliminary response to potential threats, as well as measures during the most acute phase of the crisis, will be quite in demand. At the same time, the tasks of productive development in the new conditions are very urgent. Therefore, we propose to consider crisis management in a long-term perspective as follows:

1. Post-crisis management tactics (recovery stage):

- stimulation of reproductive processes;

- settlement of problems of social tension and consumption patterns.

      2. Post-crisis development strategy (stage of progressive (dynamic) development): 

- effective redistribution of resources;

- implementation of regional programs;

- maintaining high levels of flexibility, liquidity and transparency in the financial system;

- improvement of conditions for the development of human resources in the economy.

  Anti-crisis tools in the positions of researchers and its theoretical and methodological features

Various sources often present approaches that are not similar to each other to the constituent elements of state anti-crisis regulation, involving the use of several of its impact areas. Among them: financial, industrial and social areas (in particular, Marcheva I.A. Anti-crisis management. Nizhny Novgorod: Nizhny Novgorod State University, 2012. pp. 16-17). At the same time, economic policy measures and methods of anti-crisis regulation (direct and indirect) are noted in the author's educational materials. A slightly different interpretation of the impact directions supports the essence of the multiple nature of the problems facing the state in a crisis.

When describing anti-crisis tools, the authors do not always cover the entire range of government measures in the sources. In some cases, only aspects of crisis management of territories and organizations faced with a situation of insolvency are considered. At the same time, the focus has been shifted to loan settlement procedures and the debt situation in the region.

Anti-crisis regulation is often considered as an activity within several areas: normative activity, financial regulation (see Feiling T.B. Anti-crisis management. A study guide. St. Petersburg: RGGMU, 2016. pp. 36-39). Measures can also be extended to the sphere of production, the fight against poverty, and the sphere of vital services (for example, healthcare). At the same time, the main focus has been shifted to a set of tasks to prevent bankruptcy, to restructure enterprises that find themselves in the most unsatisfactory state of their functioning.

When considering crisis management, the question of the significance of the deterioration that has occurred and the goals that the anti-crisis tools should protect becomes of great importance. In this case, it is advisable to talk about the "strength of signals" during the crisis and the general concept of overcoming economic problems ^{[9, pp. 484-485]}. 

Research on anti-crisis regulation also involves analyzing a certain arsenal of tools and methods of government influence on the economy. Among them, we should mention measures to support large enterprises, small and medium-sized businesses, measures in the field of taxation and some others ^{[10, pp. 56-70]}. Often, the authors consider mainly anti-crisis economic policy as a whole, without highlighting specific tools.   

The authors' conclusions on the role and content of anti-crisis measures in difficult circumstances of sanctions pressure on the Russian economy deserve special attention ^{[11, pp. 10-12]}. In this regard, we should talk about the tools for countering sanctions, which are aimed at stabilizing the market situation inside the country, maintaining the system of social guarantees and other positive trends. In addition to sanctions in the financial system and the economy, corruption phenomena can act as risks, combining several components at once (human and bureaucratic factors, organizational and managerial shortcomings) ^{[12, pp. 543-545],[13, pp. 721-725]}. In this regard, there is an increasing need to activate the control function of anti-crisis management at the state level, although it is precisely this function that is not considered traditional for anti-crisis tools.

     Bobyleva A.Z., Lvova O.A., Korotkov E.M., Zakharov V.Ya., Krutikov V.K., Alekseeva E.V., Chernenko V.A. and other authors made a fairly large contribution to the development of basic concepts and mechanisms of anti-crisis management. In some models outlined in educational, methodological and scientific works, the focus of view is focused on countercyclical government measures. However, such measures are a response to the manifestations of the economic crisis and do not take into account other factors, which include, in particular, the pandemic, external sanctions, risks realized in the market environment, etc.     

The approach recommended by us for considering anti-crisis tools at the theoretical and methodological level assumes two of its components: financial and managerial. Taxation issues also reflect the problems of public administration and the impact on the economy and they should be considered in a set of financial measures, however, independent research is also possible in the light of various changes and systemic problems.

Financial anti-crisis tools can be represented by the following list of measures:

-adjustment of government programs, development strategies, and budget forecasts;

- restructuring of budget and commercial loans; subsidizing organizations providing preferential loans;

-mitigation of requirements (temporary) to the parameters of the debt burden in various areas;

-deferral and installment payment of taxes and duties;

-diversified use of subsidies by regions and municipalities.

These measures take place in the practical activities of executive authorities as separate tools for influencing the economy, as well as as part of government programs to counter the negative impact of crises and instability factors. In particular, during the 2020-2022 pandemic. They are federal in nature, but their holistic implementation can be ensured only with the direct participation of regional authorities. Thus, the adjustment of documents in the strategic planning system should be carried out not only in relation to federal developments, but also regional ones. Budgets of this level should take into account the consequences of the introduction of tax incentives for various categories of taxpayers.

The measure recommended for the diversification of gratuitous aid is a broader interpretation of the directions of its use and distribution, taking into account the characteristics inherent in territories during the acute phase of the crisis. For example, a region may not be chronically subsidized, but may need prompt assistance during a crisis. At the same time, the authorities will rely on the principle of flexibility and a scenario approach, making operational changes.  

Anti-crisis tools involving the use of managerial influence include organizational, administrative and other measures. The mechanism for the implementation of these measures is based on legislative norms, orders that establish rules for the implementation of state functions and public processes. Let's present the anti-crisis toolkit from the point of view of its management aspects:

- suspension of state control measures;

-simplification of licensing procedures, various approvals with government agencies; 

-reorganization of enterprises that find themselves in an unstable financial condition;

-monitoring of anti-crisis measures and the formation of best management practices in a period of uncertainty, constraints and high risks (short- or medium-term anti-crisis measures).

As an example of an organizational measure, we will give one of the proposals of the authors Glushko Yu.V. and Bessmertnaya A.Yu. It is recommended to introduce such a function in the system of municipal government (or external influence) as an anti-crisis manager ^{[14, pp. 22-23]}, who will coordinate all areas of anti-crisis measures in the territory. In general, such a model would become similar to the manager of a large company, with the difference that for the manager in this case, the object is a municipal entity and its infrastructural, financial, and administrative subsystems. The resource potential at the local level may be very limited and the tasks of lifting will be difficult, requiring the search and consolidation of these resources.

Tax measures taken during the crisis have independent significance, but at the same time, they act as integral elements of the state's influence within the framework of financial instruments. Such measures become an independent subject of research in the works of such authors as Gorbacheva T.A. ^[15], Alieva E.B., Ibragimova Z.Sh. ^[16] and others. The role of most of the measures consists in maintaining the economic activity of organizations and entrepreneurs, changing the level of administrative pressure (in terms of fulfilling requirements, meeting deadlines), determining relevant criteria for income-generating activities, improving procedures for resolving tax debt problems. At the same time, significant shortfalls in revenues may occur in the budget execution system, which must be analyzed and compared with the results of using incentive tools.

An example of large-scale anti-crisis measures by the state is its active activity during the recent coronavirus pandemic, reflected in a set of plans and decisions, in particular, in terms of overcoming the economic consequences of a new coronavirus infection; a nationwide action Plan ensuring the restoration of employment and incomes of the population, economic growth and long-term structural changes in the economy (approved by the Government of the Russian Federation on 09/23/2020, Protocol No. 36, section VII). Despite the passage of the peak periods of the pandemic, measures regulating the tax burden of taxpayers remain in place. For 2022-2023, their application was approved by Federal Law No. 67-FZ dated 03/26/2022, amending the main legislative act on taxation – the Tax Code. The implemented measures are actively discussed in the works of a number of authors ^[17-20]. Many taxes are involved in the system of government decisions, benefits are built using their various elements (tax rates, tax bases, accounting rules):

- a 0% VAT rate has been introduced for the type of activity providing temporary accommodation, renting tourist industry facilities;

- the possibility of VAT refund on an application basis in amounts not exceeding the taxes paid over the past year;

- the threshold value of the maximum amount of interest on deposits for calculating and deducting personal income tax has been increased, since the maximum of the existing key rates should be applied; 

- income tax may not be paid by companies in the IT industry;

- some accounting and reporting rules should provide payers with more specific conditions, which will certainly affect the level of tax burden (recognition of exchange differences in foreign currency at the date of termination of the claim, calculation of advance tax payments based on actual profit);

- for the group of property taxes, it is also envisaged to apply the tax bases of the previous calendar period (for 2022 for land tax and corporate property tax).

The tax system in the modern economy plays, first of all, its traditional role related to the mobilization of funds into state centralized funds, control over the actions of taxpayers. At the same time, at this stage, its key levers should be supplemented with new anti-crisis, as well as methods for monitoring opportunities to improve payment discipline, reduce tax risks assumed by businesses, electronic data exchange at different levels and stages in the chain of formation of tax bases, and transfer of taxes. In our opinion, the following indicators and information are of very high interest for analysis:

- taxes received during the crisis in relation to those amounts that were not collected due to the application of benefits and preferences;

- the number of taxpayers who had tax arrears before and during the crisis events;

- subjects of the Russian Federation and municipalities with the lowest rates of taxes received by the budgets;

- accounting periods when the lowest amounts of tax receipts to budgets were recorded in comparison with expenses incurred in the public sector at that time.    

As applied measures for tax purposes, we will comment on the following possible approaches:

- since in times of crisis for the economy, measures are both individual (targeted for a certain category of payers, industries) and mass, it is necessary to assess their optimal ratio, develop a classification, mechanisms for approving and monitoring the results of application;

- in a crisis, it may be advisable to exempt from taxation reserves formed by organizations according to the rules of accounting and tax accounting, and possibly expand the grounds for the formation of reserves. Redundancy is one of the risk management tools that is in high demand in conditions of financial instability. Organizations should develop its potential, which is not always possible to observe in practice. 

The results of the implementation of anti-crisis measures for the economy and the financial system

      The issue of changing macroeconomic indicators over the period of realized risks of the spread of coronavirus infection and the implementation of state anti-crisis measures due to these circumstances is of great interest. We will conduct an appropriate analysis (Table 2).   

Table 2 - Economic and financial indicators in Russia during the pandemic (sample study) ^[21,22]

   Statistics show that the dynamics of individual indicators during the pandemic was negative. In particular, in 2020, the absolute value of the gross product in the state and the profits received by organizations decreased, unemployment increased, and there was a shortage of liquid funds of credit institutions. Entrepreneurial activity has decreased, which has resulted in a reduction in the number of individual business entities. There was a slowdown in international trade, which led to a decrease in the trade balance. At the same time, the average per capita income of the population and revenue from the sale of small enterprises gradually increased. By 2021, tax revenues to the budget system had increased, but before that their amount had decreased. The amount of tax debt has been increasing throughout the period, especially at a high rate by 2021 (almost twofold). In 2022, the tax debt amounted to 1989 billion rubles, which is 158.6 billion rubles more than in the previous reporting period. The provision of tax deferrals usually leads to a shortfall in the required amounts of payments to the budget, a negative impact on the deterioration of the dynamics of household incomes, profits of enterprises and individual entrepreneurs, a decrease in demand for Russian exports (against the background of a general reduction in demand in world trade).

   By 2021, there has been an increase in the total profit of organizations, gross domestic product and the country's trade surplus. The liquidity indicators of credit institutions improved, and unemployment gradually decreased. Thus, the dynamics of the recession has changed over time, and the economy has demonstrated an increase in the most important indicators. A significant role in maintaining economic development was played by the applied support measures and anti-crisis tools proposed in the programs of executive authorities at all levels.         

    Based on the results of evaluating the implemented policy during the crisis, studying the theoretical foundations of anti-crisis regulation, we previously identified three components of anti-crisis tools: tools in the field of management, taxation and finance. In addition, certain measures recommended for implementation in the future have practical value:

- support for backbone enterprises in various sectors of the economy;

- granting a deferral on the transfer of mandatory payments in favor of the state;

- financing and execution of government programs in accordance with the previously developed schedule, roadmap;  

- attraction of funds from reserves created in the budget system;

- improvement of mechanisms for the provision of subsidies and subventions at the level of subjects of the Russian Federation, municipalities;

- restructuring of government and budget loans; changing the terms of commercial loans provided in case of insolvency of organizations; 

- compliance with restrictions on the amount of government borrowing, assessment of their expediency using calculations that correlate these indicators with the most important macroeconomic parameters;

- reduction of the key rate as a vector of monetary policy; flexible policy of commercial banks on building commercial offers for customers, online consulting and preliminary conclusion of contracts, coordination of possibilities for postponing repayment of loans;  

- holding joint meetings of representatives of organizations and authorities in order to develop measures aimed at reducing administrative barriers on a temporary or permanent basis;  

- other measures.

   Thus, the toolkit is based on direct methods of government influence on the financial system and economic relations. Measures are specific actions, techniques, approaches of authorized authorities, organizations, regions aimed at overcoming negative trends in conditions of instability, restoring pre-crisis levels, improving financial results and proportions of resource allocation. It should also be noted that anti-crisis measures, like other state measures, have an inertial period of realization of their consequences. In this regard, the effects of their implementation will be observed for some time after the most acute phase of the crisis has passed. This should be taken into account in assessing the consequences of the anti-crisis program and, at the same time, the development strategies and programs previously adopted for the purposes of current implementation.       

   The specifics of the Russian conditions are also the application of sanctions packages by the European Union and the United States, restrictive actions and decisions by unfriendly countries to break off partnership relations, as well as geopolitical conflicts that required a prompt response in order to maintain the state integrity and security of the Russian Federation. These circumstances are broader in nature, however, and the economic component in them is significant.

   Let's turn to the assessment of data for 2022-2023 and forecast indicators for the medium term. Tax revenues in 2022 amounted to 33.6 trillion rubles, which is 17.7% more than in 2021. More active control and supervisory activities are associated with the growth of ongoing tax audits: in 2020, 6160 control measures were carried out, in 2021 - 8128, and in 2022 already 10191 ^[23]. Despite the postponement of tax payments and the suspension of verification measures against taxpayers for the period of the most acute phase of the crisis, tax indicators quickly restored positive trends, and the control work of state bodies was brought into line with the plan of regular activities.

    Budget plans in accordance with the draft Federal Law "On the Federal Budget for 2024 and for the planning period 2025 and 2026" also demonstrate an increase in expectations for income and expenses in 2024: federal budget revenues at the level of 35 trillion rubles, expenditures in the amount of 36.6 trillion rubles. The forecast values for the following periods are presented with the dynamics of a slight decrease and the presence of a budget deficit: 33.5 and 34.1 trillion rubles – revenues in 2025 and 2026, 34.4 and 35.6 trillion rubles – expenditures in 2025 and 2026. The planned value of gross domestic product should amount to 179.956 trillion rubles in 2024 (exceeds the forecast value of 2023 by almost 30 trillion rubles), in 2025 and 2026 the indicator will grow at a rate of 127.1% and 134.9% (relative to the forecast value of 2023) ^[24]. The industrial production index in the first half of 2023 amounted to 102.2%. Retail trade turnover decreased during the same period only in the Central Federal District, and wholesale trade only in two federal districts – Northwestern and Siberian. In all macro-regions, the profit of organizations exceeded the losses received, and investments in fixed assets grew at a growth rate from 3 to 22% ^[25]. Despite the very moderate average index of consumer price growth in the country – 101.7%, inflation expectations remain one of the significant risk factors for the economy and the financial system.

    Thus, the transition to the positive dynamics of the main financial and economic indicators confirms the potential for recovery in industries and spheres of public life in Russia. The results of the application of anti-crisis tools can be used as a basis for developing strategic decisions. In our case, a conceptual model is proposed for combining the tools and directions of state economic policy (Table 3).

Table 3 – Anti-crisis tools in the system of public policy directions

Compiled by the author

The answer to the question of alternative instruments of state influence on the economy can be obtained by studying foreign experience in overcoming the large-scale problems of the pandemic period. At the same time, attention should be paid to the experience of China, in which anti-crisis measures were taken to stimulate the growth of domestic demand and, consequently, consumption. Other countries (USA) have taken the path of expanding the involvement of the general public in the information field of public policy, anti-crisis and antiviral measures. Researchers have drawn an important conclusion that the effectiveness of measures was much more important than the amount of funding aimed at mitigating the crisis ^{[26, pp. 707-709]}.

A distinctive feature of foreign countries is that they have involved the efforts and measures of charitable organizations that provide assistance to citizens in need. The measures taken by the countries of the Middle East may be of some interest. In particular, the exemption of toll road users from mandatory contributions, the abolition of the transport tax during the most acute phase of isolation have become measures to support a wide range of people, although they have resulted in falling revenues for state budgets. Decisions were also made to reduce customs duties and ensure a simplified procedure for processing customs documents for declarants. In Israel, the compensation measure was presented in the form of deferred payments for the use of public services. Deferred payments on mortgages, local taxes, and other financial debts have been provided. In Singapore's practice, regulation in the field of taxation and other areas should be noted ^{[27, pp. 31-37]}. In particular, reimbursement of income tax to organizations based on the results of the year, ensuring the reliability of information in all official sources, and monitoring its dissemination.

Thus, fiscal mechanisms were applied by foreign states in relation to the most massive payments (tax and non-tax nature), which provided support to a wide range of legal entities and individuals. There were significant differences from the measures used in Russia. But the goals and directions of support for the economy and society were similar. Below we present the considered set of foreign measures in the context of public policy directions:

- administrative measures (information control) in the information policy system;

- financial measures in the implementation of tax and customs policy;

- sectoral measures for the involvement of organizations in the implementation of social policy for the population.

In conclusion, we note that the continuation of the state policy in the field of labor and employment at the level of business entities is the personnel policy. Both of these areas cannot be imagined without appropriate mechanisms for personnel training and professional development. In times of crisis, specific knowledge in the field of taxation, finance, and government regulation aimed at solving problems becomes the most valuable. Training of specialists of organizations and civil servants is currently taking place in a number of higher educational institutions in the country. The experience of teaching students in various master's degree programs at the RANEPA under the President of the Russian Federation, including the Anti-Crisis Management program, allows the author to analyze the most popular areas of research performed by students over a ten-year period of implementation of the educational project. At the same time, it is possible to identify the most relevant competencies that form specialists in this area: the ability to resolve conflicts during tense periods in enterprises and the economy as a whole, to organize the activities of authorities in situations of changing the general course of policy or its individual directions, to analyze the effects of the tools used to stabilize financial and economic relations, social development.    

Conclusion

Summing up, we present the following conclusions:

1.       Methodological aspects of anti-crisis management are currently being actively developed not only at the theoretical level, but also in the field of practical implementation, since environmental challenges and emergency circumstances have become more frequent, and the experience of preparing responses contributes to the search for more effective models and areas of impact.

2. Since the Federal Tax Service currently has a fairly strong toolkit for remote monitoring of business and digital processing of operational data, its measures should be considered the central link in the system of diverse areas of crisis management. At the same time, economic entities should also take retaliatory actions.

2. In our opinion, the development of anti-crisis management tools should be sought at the junction of scientific fields and directions, since the methods developed in the financial and economic system and the management apparatus based on management theory require additions. Especially when it comes to methods of monitoring and evaluating crisis manifestations in their early stages. The post-crisis period is also very important, when the emerging stability or gradual growth needs support and regular monitoring. In these cases, developments in such fields of knowledge as mathematical and financial modeling, programming, and information technology will be very valuable for use in the anti-crisis management system. Let's pay attention to the fact that at this stage modern information technologies are being adapted to solve the tasks of current management in the financial and real sectors of the economy. The area of anti-crisis measures will obviously become a separate area with a specific range of tasks emerging in the specific context of the crisis situation. Such a situation can be a financial crisis, a crisis in the region, an economic entity, a social process (activity), etc. To a large extent, the subject area of finance, taxation, data analysis, and budgeting will contribute to the enrichment of knowledge on the use of anti-crisis tools. In this case, both standard solutions and individual solutions that are not suitable for mass use can be obtained. Nevertheless, this is consistent with the goals of achieving efficiency and practical management value.  

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