As Moscow’s full-scale invasion of Ukraine marks four years, the pressure on Russia’s economy is starting to show. Oil revenues are dwindling, the budget deficit is up and military spending that fueled robust economic growth has leveled off. Seeking to fill state coffers, the Kremlin has tapped consumers and small businesses for funds: Value-added tax has been raised by 2%, and revenue thresholds for requiring businesses to pay it have been lowered drastically. That prompted an outcry in the small and medium business sector. Entrepreneurs say they were dealing with a steady decrease in demand for their goods and services, a sudden increase in costs as their suppliers adjust to the tax reform, and much higher tax bills.