Abstract
In 2020–2023, the Russian economy and budget system demonstrated a high capacity for stability and adaptability. At the same time, the simultaneous solution of the tasks of increasing the defense capability and intensifying the structural restructuring of the economy, strengthening its sovereignty while maintaining macroeconomic balance requires restructuring the system of managing budget expenditures and changing their structure. This new model of fiscal policy still needs to be developed and the design of the budget for 2025–2026 needs to be changed.
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