About the basic changes in tax legislation in 2025

The process of development of society is connected not only with social spheres, but also with economic changes, including the theoretical part of tax regulation and administration. This scientific article is devoted to the analysis of topical aspects of the development of the fiscal policy of the Russian state. Theoretical and practical issues related to changes in tax legislation were considered. The author analyzes the structural changes in the tax system, namely the increase in tax rates, the expansion of the use of excise taxes, the introduction of value added tax for a simplified tax system, innovations in personal income tax legislation.