The Impact of Tax Benefits and Preferences on the Territorial Development of Russia: a Regional Aspect
Journal: Proceedings of the Southwest State University Series Economics Sociology and Management
Year: 2023

Relevance . The formation of a rational spatial organization of the economy of the country and its regions is the most important function of any state, associated with its self-preservation and sustainable socio-economic development. As tools to stimulate territorial development, the state uses tax and customs benefits and preferences, creates more comfortable conditions for the development and operation of business in certain areas of the country. The introduction of various tax incentives is a