FISCAL INSTRUMENTS OF PREFERENTIAL REGIMES IN ENSURING SUSTAINABLE TERRITORIAL DEVELOPMENT IN THE RUSSIAN FEDERATION
Abstract
This article examines the fiscal instruments of preferential economic regimes implemented within the framework of territorial development policy in the Russian Federation, as well as analyzes their role in ensuring sustainable socio-economic development of territories. The relevance of the study is driven by the persistent spatial differentiation of socio-economic development across Russian regions and the need to improve the effectiveness of the applied fiscal instruments of preferential territorial development regimes. The aim of the study is to identify the features of tax and budgetary instruments applied within various types of preferential regimes, as well as to assess their capacity to ensure sustainable socio-economic development of territories. The unresolved issues concerning the validity of applying specific fiscal instruments in preferential zones, together with the absence of a generally accepted methodology for assessing their impact on the sustainable development of Russian regions, constitute the scientific and practical research problem of this study. The methodological framework of the work comprises a synthesis of theoretical approaches to the interpretation of preferential regimes, an analysis of the evolution of their application in global and Russian practice, and a comparative analysis of fiscal measures applied in special economic zones, territories of advanced development, the Arctic Zone of the Russian Federation, and the Free Port of Vladivostok. The study finds that the tax incentive measures applied within most preferential regimes are characterized by a high degree of uniformity, whereas budgetary (non-tax) instruments exhibit a higher degree of differentiation and are more tailored to the objectives of specific territories. It is concluded that the effectiveness of preferential regimes is determined by the quality of the institutional and administrative environment, the alignment of the provided fiscal preferences with regional development priorities, and the level of their integration into the system of strategic territorial planning. Municipal specificities of a territory play an important role in improving the efficiency of the application of preferential regimes.
Keywords: budgetary instruments, tax incentives, special economic zones, preferential regimes, territorial development, fiscal instrumentspreferential regimes
About the Authors
Tatiana. V. Kudryashova – Cand. Sci. (Economics), Docent; Associate Professor, Yaroslav-the-Wise Novgorod State University, Veliky Novgorod, Russia. E-mail: tatyana.kudryashova@novsu.ru. SPIN РИНЦ 5220-2148. ORCID 0000-0003-4056-3855
Andrey. Yu. Ivanenkov – Graduate Student, Yaroslav-the-Wise Novgorod State University, Veliky Novgorod, Russia. E-mail: telerek27@gmail.com. ORCID 0009-0001-3714-9816
For citation: Kudryashova T.V., Ivanenkov A.Yu. Fiscal Instruments of Preferential Regimes In Ensuring Sustainable Territorial Development in the Russian Federation // BENEFICIUM. 2026. Vol. 2(59). Pp. 125-136. (In Russ.). DOI: 10.34680/BENEFICIUM.2026.2(59).125-136
