The subjects of the research are tasks, principles, measures and tools, mechanism and factors of implementation of the state’s tax policy for the medium — term period 2025–2027 in the new geopolitical and intra-national economic conditions. The relevance of the topic of this scientific research article is predetermined by the fact that many of the decisions taken by the Government of the Russian Federation regarding the taxation system of organizations, individual entrepreneurs and individuals will come into force from the beginning of 2025. Their main goal is to adjust the tax system to the new conditions and the tasks set by the President of the Russian Federation to ensure fiscal sustainability while implementing the principle of equity in income taxation. At the same time, the issue of the sufficiency of the planned measures in the context of achieving the targets for national projects, as well as the depth of the adjustment of the tax system under the announced tax reform, remains debatable. Special attention is paid to the problems of modern principles of functioning and organization of tax relations, new approaches to the interaction of their participants. The contribution of tax policy to the economic development of Russia should be more significant due to its dependence on the process of structural transformation of the economy as a result of achieving the national development goals of the country. It is concluded the perspective of adjustments and the adoption of complementary measures to enhance the incentive effect of taxation and improve the efficiency of tax administration in the future.
L.I. Goncharenko (Mon,) studied this question.