Regional business development under the Russian tax reform of 2025

The article discusses the current state of tax legislation in Russia under the influence of the latest tax reform of 2025. In the present study we have briefly defined the concepts of a tax system, a tax reform and other taxation factors; considered changes in the legal policy for regulating tax legislation; analyzed the tax burden of retail enterprises taking into account the impact of a new reform. The research is relevant due to the need to analyze and assess the impact of changes in the tax system on economic stability and competitiveness of business. Particular attention is paid to the tax reform itself, its impact on the retail market and the country as a whole, as well as its regional development. We have analyzed the application of the new tax reform using the example of a retail enterprise in the Republic of Buryatia. The results of the study can serve to create an even fairer and more transparent tax system in our country and contribute to the future sustainable development of the economy.