Tax Reform - 2025: to be Continued…

The subjects of the research are the process of reforming the Russian tax system and the impact on it of the next stage of tax transformations launched in 2025.
The objectives of the work are to analyze the progress of tax reform in the country, identify existing problems in building an effective and fair tax system, and develop and justify measures to help solve them. The results of more than twenty years of continuous transformations of the Russian tax system are analyzed. The arguments are presented, indicating that the tax reform carried out in the country for a long time was carried out without an approved concept, solving exclusively tactical tasks of the economy and social problems of society at each stage of its development. It has been established that the intended goals of the current stage of the reform — building a more equitable taxation system and increasing budget revenues — have not been fully achieved. It is shown that the decisions taken in 2024 to reform the taxation of the population are aimed at increasing the level of social justice. At the same time, in terms of taxation of small and medium-sized businesses, changes in tax conditions mainly contribute to solving the problem of replenishing the state treasury, practically without affecting the problem of ensuring social justice for the population. The analysis of the tourist tax introduced in 2025 has been carried out. It is proved that the established conditions for its calculation and payment are not effective. The author’s model of the tourist tax is proposed. Specific recommendations have been made to improve the functioning mechanisms of the elements of the Russian tax system.
It is concluded that in order for the tax reform to enter the final stage, it is necessary to stop the process of annual reshaping of the tax system, develop and adopt the conceptual foundations for building a tax system in the country.

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