What question did this study set out to answer?

The aim is to analyze the socio-economic consequences of VAT reform in Russia and its impact on businesses.

April 25, 2026

The Impact of Vat Reform on Business and the Russian Economy

MMM. MikheevPlekhanov Russian University of Economics

Key Points

The aim is to analyze the socio-economic consequences of VAT reform in Russia and its impact on businesses.
Analyzed socio-economic changes related to VAT reform during 2025-2026.
Examined mechanisms affecting business entities, such as working capital and compliance costs.
Formulated practical recommendations for businesses and government policy adjustments.
Identified changes in working capital structure impacting business operations.
Highlighted increased compliance costs for businesses under the new VAT regime.
Provided recommendations to balance budget interests with sustainable business development.

Abstract

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.

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