Fine-tuning the Russian Federation’s tax system

The article examines the process of optimization of the tax system of the Russian Federation, carried out in 2024, in particular, changes in the rates of corporate income tax and personal income tax. The analysis shows that optimization of the tax system is the most effective way to increase budget revenues at all levels in Russia. Particular attention is paid to the progressive system of taxation of personal income and changes in profit tax rates taking into account the distribution by levels of the budget system. Also, the expected budget revenues after the optimization of the tax system are given.