Russia's new tax measures primarily target wealthy individuals and those with significant passive income, while businesses, especially in the mining sector, face a windfall tax on profits driven by global market prices rather than company efficiency. Companies affected include Norilsk Nickel, Rusal, PhosAgro, Akron, Polyus, and UGC, according to experts. The changes are attributed to a rising budget deficit, with officials noting that increasing major taxes annually is unsustainable.