Specifics of Budget Formulation for 2025–2027

Abstract

The article examines the key features of forming the federal budget of the Russian Federation for 2025–2027. It analyzes changes in the structure of budget revenues, including the gradual decrease in the share of oil and gas income and the growing importance of domestic tax sources. Particular attention is paid to the social orientation of budget expenditures, the preservation of financial stability, and the development of digital tools in the budgetary process.