ISSUES OF TAX POLICY AND TAX BENEFITS IN THE ARCTIC ZONE OF THE RUSSIAN FEDERATION

  • V.A. Gavrilenko Saint-Petersburg State Fire Service University of the Ministry of the Russian Federation for Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters named after the Hero of the Russian Federation, Army General E.N. Zinichev, Saint Petersburg, Russia; Saint-Petersburg named after V.B. Bobkov Branch of the Russian Customs Academy, Saint Petersburg, Russia
  • O.I. Stolyarov Russian State Hydrometeorological University, Saint Petersburg, Russia
DOI: https://doi.org/10.34680/BENEFICIUM.2026.2(59).105-113

Abstract

This article provides a comprehensive analysis of the current system of tax incentives applied in the Arctic Zone of the Russian Federation (hereinafter referred to as the AZRF), assessing its legal structure, implementation practices, and areas for further improvement. It examines key elements of the Arctic tax regime as a tool for state support of entrepreneurial and investment activity in the AZRF, and identifies factors influencing its actual effectiveness. It stated that qualitative legal and administrative regulation of economic and business activities in the AZRF contributes to ensuring and protecting the state's economic security and sovereignty. The Arctic region has high economic and geopolitical significance in the modern world and is of interest to many states and international associations. Accordingly, the Russian Federation's active presence in this region serves national interests. Effective management of the Arctic Zone's economic and business development is essential to achieve this. Based on the study's results, the authors conclude that improving the effectiveness of Arctic tax incentives in the future requires not piecemeal changes to individual regulations, but rather a systemic optimization of the regime based on aligning tax regulation with territorial development goals and project management mechanisms. Priority areas for improving the tax regime include expanding the digitalization of administrative procedures, including document submission, residency confirmation, and monitoring of compliance with obligations. Furthermore, it is advisable to develop and implement industry-specific and investment tax deductions, as well as align tax policy with the environmental and social goals of Arctic development, including promoting green technologies and improving the quality of life of residents of Arctic territories.

Keywords: Arctic zone of the Russian Federation, Arctic tax regime, investment activity, income tax, tax incentives, tax benefits, tax preferences, territorial development

References

  • Gavrilenko V.A. Issues of Arbitration Proceedings about Indemnity Damages from Emergencies in Arctic Region States // Law. Safety. Emergency Situations. 2021. Vol. 2(51). Pp. 10-14. (In Russ.).
  • Baburin V.L. Total Costs as a Basic Category of Evaluation of Economic Activity in the Arctic // Izvestiya RAN (Akad. Nauk SSSR). Seriya Geograficheskaya. 2018. Vol. 3. Pp. 18-25. (In Russ.). DOI: 10.7868/S2587556618030032
  • Baburin V.L., Badina S.V., Goryachko M.D., Zemtsov S.P. Zones of Concentration of the Social-Economic Potential of Arctic // Changing Climate of the Russian Arctic and its Socio-Economic Potential. 2015. Vol. 1. Pp. 74-128. (In Russ.).
  • Gavrilenko V.A., Golovejko I.V. International Legal Regulation of Rescue Activities at Sea in the Modern Period // Law. Safety. Emergency situations. 2024. Vol. 1(62). Pp. 83-89. (In Russ.). DOI: 10.61260/2074-1626-2024-1-83-88
  • Pilyasov A.N. Arctic Entrepreneurship Development Factors // Geography. Environment. Sustainability. 2020. Vol. 13(1). Pp. 46-56. DOI: 10.24057/2071-9388-2019-91
  • Cinelli C. The Law of the Sea and the Arctic Ocean // Arctic Review on Law and Politics. 2011. Vol. 2(1). Pp.4-24. DOI: 10.23865/arctic.v2.18
  • Gladun E.F. Sustainable Development of the Russian Arctic: Legal Implications // The Nispacee Journal of Public Administration and Policy. 2019. Vol. 12(2). Pp.20-28. DOI: 10.2478/nispa-2019-0013
  • Gladun E.F., Lyovkina A.O. New Approaches to the Development of the Russian Arctic: Sustainable Innovative Development of Collaborative Local Economies // Innovations. 2018. Vol. 11(241). Pp. 45-52. (In).
  • Soveshchanie po voprosam razvitiya Arkticheskoj zony 13.04.2022. Moskovskaya oblast', Novo-Ogarevo [Meeting on Arctic zone development, April 13, 2022. Novo-Ogaryovo, Moscow Region] (2022). Official website of the President of Russia. (In Russ.). URL: http://www.kremlin.ru/events/president/news/68188 (accessed on 10.02.2026).
  • Nikulkina N.V. Business Support Tools in the Arctic: Resilient Approach // Society: Politics, Economics, Law. 2024. Vol. 9(134). Pp. 94-108. (In Russ.). DOI:24158/pep.2024.9.11
  • Federal Law of July 13, 2020 No. 193-FL "O gosudarstvennoj podderzhke predprinimatel'skoj deyatel'nosti v Arkticheskoj zone Rossijskoj Federacii" [On State Support for Entrepreneurial Activity in the Arctic Zone of the Russian Federation] (2020). ConsultantPlus. (In Russ.). URL: https://www.consultant.ru/document/cons_doc_LAW_357078/?ysclid=movll17gzc887518972 (accessed on 02.2026).
  • Decree of the President of the Russian Federation of October 26, 2020 No. 645 "O Strategii razvitiya Arkticheskoj zony Rossijskoj Federacii i obespecheniya nacional'noj bezopasnosti na period do 2035 goda" [“On the Strategy for the Development of the Arctic Zone of the Russian Federation and Ensuring National Security for the Period up to 2035”] (2020). ConsultantPlus. (In Russ.). URL: https://www.consultant.ru/document/cons_doc_LAW_366065/?ysclid=movlrennb6969547366 (accessed on02.2026).
  • Gordyachkova O.V., Kalavriy T.Yu. Industrial Development of the Arctic Vs Traditional Way of Life: Experience of Managing Socio-Economic Development in the Republic of Sakha (Yakutia) // ECO. 2022. Vol.10(580). Pp. 129-147. (In Russ.). DOI: 30680/ECO0131-7652-2022-10-129-147
  • Bezikova E.V. Financial Stimulation of Activities of Residents of Special Economic Zones in New Economic Conditions: A Comparative Legal Study // Financial law. 2022. Vol. 8. Pp. 17-21. (In Russ.). DOI:18572/1813-1220-2022-8-17-21
  • Churilov A.Yu. Peculiarities of Regulation of Investment Activity in the Arctic // Vestnik of Saint-Petersburg University. Law. 2025. Vol. 16(1). Pp. 63-76. (In). DOI: 10.21638/spbu14.2025.105
  • Ovsyannikov S.V., Sheveleva N.A. Features of the Implementation of Tax Control in Territories with a Special Status // Financial law. 2021. Vol. 3. 23-28. (In Russ.). DOI: 10.18572/1813-1220-2021-3-23-28

About the Authors

Vladimir A. Gavrilenko – Cand. Sci. (Law), Docent; Associate Professor, Saint-Petersburg State Fire Service University of the Ministry of the Russian Federation for Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters named after the Hero of the Russian Federation, Army General E.N. Zinichev, Saint Petersburg, Russia; senior Researcher of Research Department, Saint-Petersburg named after V.B. Bobkov Branch of the Russian Customs Academy, Saint Petersburg, Russia. E-mail: gv22@mail.ru. SPIN РИНЦ 5093-5970. ORCID 0000-0002-7357-3526. Scopus Author ID 57223088049

Oleg I. Stolyarov – Cand. Sci. (Law); Associate Professor, Russian State Hydrometeorological University, Saint Petersburg, Russia. E-mail: stolyarov@mail.ru. SPIN РИНЦ 9845-2946. ORCID 0009-0004-8909-0862

For citation: Gavrilenko V.A., Stolyarov O.I. Issues of Tax Policy and Tax Benefits in the Arctic Zone of the Russian Federation // BENEFICIUM. 2026. Vol. 2(59). Pp. 105-113. (In Russ.). DOI: 10.34680/BENEFICIUM.2026.2(59).105-113

 

Published
2026-06-05
Issue
No 2 (2026)
Section
SUSTAINABLE DEVELOPMENT OF TERRITORIES