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October 13, 2025Federalism

Tax Reform Through the Prism of the First Half of 2025 Results for Regional Budgets

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Authors

LLLyudmila Lykova

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Overview

Preliminary findings reveal tax reform's uneven impact on regional budgets, indicating heightened economic challenges.

Key Points

  • A slowdown in economic activity has caused a marked decrease in revenue growth rates for regional budgets.
  • Corporate profit tax receipts to regional budgets fell, although federal revenues from this tax increased significantly.
  • Regional budget expenditures surged while revenue growth remained slight, leading to increased budget deficits.
  • The write-off of regional budget debts did not affect the rising trend of government debt among Russian regions.

Cite This Study

Lyudmila Lykova (2025) studied this question.

synapsesocial.com/papers/68ec51df42911f61ef8b22a5https://doi.org/10.21686/2073-1051-2025-3-76-94
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