REGIONAL TAX POLICY: FINANCIAL SUSTAINABILITY AND TRENDS IN THE CONTEXT OF MACROECONOMIC CHANGES (ON THE EXAMPLE OF THE REPUBLIC OF MARI EL)

This article analyses the tax burden on the example of the constituent entities of the Russian Federation, in particular, the entities that are part of the Volga Federal District (VFD). The research is based on complex and systemic methodological approaches, as well as formal-logical and statistical methods. On the example of the Republic of Mari El and its geographical neighbours, the analysis of the general financial stability coefficient for the last few years has been carried out, which allows tracing the dynamics of this indicator. The article considers trends in the field of tax policy and regional budget formation that began to appear in 2022, using the experience of the Republic of Mari El. The purpose of the study is to analyse trends in regional financial sustainability, as well as trends in tax policy and regional budget formation over the past few years, using the example of the Republic of Mari El. The practical significance lies in the possibility of further application in the study of regional tax policy of the Republic of Mari El.