Preferential Regimes: Fiscal Stimulation of Regional Economies
DOI:
https://doi.org/10.52575/2687-0932-2026-53-2-290-300Keywords:
preferential regime, region, regional development incentives, fiscal incentives, tax breaks, fiscal efficiencyAbstract
Given the limited effectiveness of the country's existing preferential regimes, there is a pressing need to study the impact of tax incentives for residents of zones with special economic conditions on investment growth and tax payments in the regional economy. This is also due to the fact that regional economic concepts aimed at stimulating regional economic development emphasize the importance of fiscal incentives for creating a favorable climate and attracting financial investment and production to the regions. The study focuses on the territories of advanced socio-economic development operating in the Novgorod Region, the investments they attract, the tax incentives received by residents, and the volumes of tax payments made by recipients of these incentives. The author examines the dynamics and ratios of actual tax and customs payments made by residents of these territories to the tax and fee incentives provided. The study is based on methods for assessing the impact of fiscal policy on the regional economy developed by Russian and international researchers. A positive effect of tax incentives for residents of priority development areas has been identified: budget revenues and project investments outpace the increase in incentives in most periods. The research findings have practical value for management companies operating preferential regimes and government agencies responsible for ensuring the investment attractiveness of regions.
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Zwick E., Mahon J. 2017. Tax policy and heterogeneous investment behavior. American Economic Review, 107, 1: 217–248. DOI: 10.1257/aer.20140855.
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