President Vladimir Putin of Russia appears on track to institute a rare tax increase on corporations and high earners, a move that reflects both the burgeoning costs of his war in Ukraine and the firm control he has over the Russian elite as he embarks on a fifth term in office.

Financial technocrats in Putin¡¯s government are searching for new ways to fund not just the war but also a broader confrontation with the West that is likely to remain costly for years. Russia is allocating nearly one-third of its overall 2024 budget to national defense spending this year, a huge increase, adding to a deficit that the Kremlin has taken pains to keep in check.

The proposed tax increase underscores Putin¡¯s rising confidence about his political control over the Russian elite and his country¡¯s economic resilience at home, showing that he is willing to risk alienating parts of society to fund the war. It would represent the first major tax overhaul in over a decade.