фискальная политика,
цифровизация,
налоговое администрирование,
НДС,
ненефтегазовые доходы,
фискальная устойчивость,
налоговый климат,
автоматизированные системы контроля,
трансформация,
административная нагрузка
Abstract
The article presents a comprehensive analysis of the main directions of the fiscal policy of the Russian Federation for 2025-2027. Particular attention is paid to the transition to a non-oil and gas model of budget revenue generation, in which the role of sources such as value-added tax (VAT), corporate income tax, and insurance contributions increases. A gradual decrease in the share of oil and gas revenues is projected from 31.3% in 2024 to 22.6% by 2027, with a simultaneous increase in non-oil and gas revenues to 77.4% of the total revenue structure. The central thesis of the study is the assertion that the successful implementation of fiscal initiatives, including raising the VAT rate to 22%, expanding the circle of VAT payers among small and medium-sized businesses, differentiating insurance contribution rates, and introducing special taxes for bookmakers, is possible only with a deep digital transformation of tax administration. The key digital solutions implemented by the Federal Tax Service of the Russian Federation are considered: automated control systems (ACS VAT), online cash registers, the "Taxpayer's Personal Account," the "My Tax" mobile application for the self-employed, as well as the development of electronic document management. International practices are analyzed, in particular the SAF-T (Standard Audit File for Tax) standard used in OECD countries, which demonstrates significant potential in increasing VAT collection and reducing tax gaps. The possible risks of implementing the proposed measures are assessed – inflationary pressure, increased administrative burden on business, and social consequences of increasing indirect taxation. The conclusion is drawn that the digitalization of the tax system acts not only as a tool to increase the efficiency of control, but also as a means of improving the investment climate, simplifying interaction with taxpayers, and ensuring the transparency of tax administration.
