The sport will see a number of new regulations introduced in 2017 with downforce and tyre regulations expected to have the biggest impact.
Red Bull are keen to close the gap on rivals Mercedes in 2017 and will be hoping to take advantage of the rule changes.
The Milton Keynes outfit will use tyres supplied from Pirelli which will be increased by 25 per cent in width and Horner feels it will have a big impact.
Horner said: “It’s going to be a great season.
“I’m sure the Mercedes and Ferrari teams are going to have a strong year ahead and we’re going to try and push them hard.
“2017 with the big regulation change is going to be a fascinating season to witness.
“Tyres are going to be a key part of that – the new dimensions; the bigger, wider, more aggressive-looking tyres; new aerodynamics; the cars going four, five, six seconds a lap quicker – it’s going to be a great spectacle for all the fans.
“Pirelli’s involvement from the very first test that we were involved in last summer have really embraced this and I think Formula One is really going to benefit from the investment that Pirelli has made into the product for this year.”
Bournemouth target Dario Maresic has extended his contract with Sturm Graz for a further two years.
Andres Iniesta capped off a trophy-laden Barcelona career with a 1-0 win over Real Sociedad in his final game for the club in their last La Liga game of the 2017/18 season.
Real Madrid were held to a 2-2 draw with Villarreal in their final La Liga fixture of the season.