Tax Policy’ 2026–2028: New Trends and Measures for National Goals Accomplishment

This paper’s subject covers the strategies, goals, metrics, and tools for enacting tax policy from 2026 to 2028 within the current economic development framework. It also addresses all essential elements involved in refining the tax administration system. The significance of this work for budget sustainability, through increased tax revenues, is shaped by shifts in domestic and international economic factors. The study aims to examine, from a practical and scientific viewpoint, the Russian Government’s strategy for refining the tax system. This involves altering the structure of tax revenues, with an emphasis on the increasing significance of VAT in indirect taxation and personal income tax as the leading tax for individuals. The authors note the comprehensive adjustments to tax legislation that ensure effective revenue generation for the country’s budget system and support taxpayers working towards Russia’s national development goals. It has been established that the tax policy for 2026–2028 there’s an ongoing upward trend in tax revenue for the national budget, alongside a stable tax burden for businesses and tax incentives for particular social segments and expenditures. As the study’s result is a conclusion that fairness in its conclusion on changes to personal income tax legislation and ensures fair competition by preventing tax evasion via fragmentation, restructuring, and bankruptcy. Still, the authors feel that modifications to the VAT system’s calculation and payment methods warrant additional review in the post-transition.