The article examines the content, causes and socio-economic consequences of the value added tax reform in the Russian Federation, implemented in 2025-2026. The mechanisms of the impact of innovations on the activities of business entities are analyzed: a change in the structure of working capital, the transformation of contractual relations, an increase in compliance costs and the need to choose between special rates and the general VAT regime. Practical recommendations for businesses to adapt to new conditions and proposals for government policy aimed at reducing transition risks and maintaining a balance between the interests of the budget and sustainable business development are formulated.
M. Mikheev (Fri,) studied this question.