Taxes in the revenue side of the budgetary system of the Russian Federation, the impact of tax reform – 2025

Abstract

The tax system is one of the most important ways to mobilize financial re-sources to solve economic, political, and social problems of the state. Its objectives change in light of changing political and economic realities. The article examines tax revenues of the budgets of the country's budget system, which have developed under the existing taxation system. In order to ensure objectivity of the conclusions, the study was conducted not only on the basis of budget data for Russia, but also in the context of federal districts. The article examines the provisions of the tax reform – 2025 for the main types of taxes: personal income tax, VAT, corporate income tax, simplified taxation system, and analyzes their impact on budget revenues. This determines the relevance of the research topic. The objective of the study is to examine the structure of tax revenues and revenues in general of budgets at various levels. The objectives of the study are to establish the impact of the declared tax reform – 2025 on the revenues of budgets at various levels. The research methods were the following: analysis and syn-thesis, grouping, comparison, generalization, tabular and others. The study is based on the tax legislation, Rosstat data, reports of the Federal Tax Service of Russia, publications on the topic of the study. The study found that the tax system is characterized by a high degree of centralization of tax revenues in the federal budget, an insignificant role of regional and local taxes in the formation of consolidated budgets of the constituent entities of the Russian Federation, which increases their dependence on the federal center, is reflected at the level of socio-economic development of the regions; imbalance in favor of the function of filling the budget to the detriment, first of all, of the function of stimulating sustainable economic development of the territories; budget system deficit, dynamism.