Subject. The article addresses special aspects of territorial tax incentives to accelerate economic growth Objectives. The aim is to identify the specifics of territorial tax incentives for economic growth and develop proposals to use them. Results. The study reveals features of territorial tax incentives for economic growth. The benefits are provided from own sources of budgets of subjects of the Federation and municipalities, i.e. property taxes (corporate property tax, land and transport taxes) and income tax. The privileges are available in preferential territories (SEZ, TASED, TAD) and are granted to industrial parks, technology parks, and those implementing regional investment projects (RIP) and special investment contracts (SPIC). The paper presents recommendations for using the identified specifics. They include a differentiated approach to the development of territorial tax incentives within non-subsidized and subsidized regions; assessment of the possibility of increasing the number of non-subsidized and low-subsidized budgets based on the principles of fiscal federalism; improving the administration and control, including the use of digital technologies, to ensure an accurate assessment of tax expenditures (lost income) of the property tax budget when making decisions on the application of territorial tax incentives. Conclusions. The recommendations are addressed to regional authorities and local self-governments for consideration and approval of projects of residents of preferential territories, business entities, RIP and SPIC that contribute to the acceleration of economic growth, specialists developing and improving tax incentives for economic growth.
Ivanter V.V., Govtvan' O.D., Gusev M.S. et al. [System of measures to restore economic growth in Russia]. Problemy prognozirovaniya = Studies on Russian Economic Development, 2018, no. 1, pp. 3–9. URL: Link (In Russ.)
Mikheeva N.N., Suvorov A.V., Shirov A.A. et al. Regional'nye aspekty dolgosrochnoi ekonomicheskoi politiki: nauchnyi doklad [Regional aspects of long-term economic policy: A scholarly paper]. Moscow, Mezhdunarodnye otnosheniya Publ., 2018, 69 p.
Mikheeva N.N. [Initial conditions for formation of new model of economic growth: Spatial aspect]. Nauchnye trudy Institut narodnokhozyaistvennogo prognozirovaniya RAN = Scientific Articles – Institute of Economic Forecasting Russian Academy of Sciences, 2016, vol. 14, pp. 586–605. URL: Link (In Russ.)
Khromov E.A. [Regional economic growth: The essence and factors that shape it (theoretical aspect)]. Vestnik Altaiskoi akademii ekonomiki i prava = Journal of Altai Academy of Economics and Law, 2020, no. 3-2, pp. 297–302. URL: Link (In Russ.)
Andryakov A.D., Dombrovskii E.A. [Fiscal Measures to Boost Economic Development of Russian Territories]. Finansovyi zhurnal = Financial Journal, 2020, vol. 12, no. 5, pp. 99–113. URL: Link (In Russ.)
Belousova S.V. [Тax exemptions as the most important tool of spatial development regulation]. Vestnik NGUEU = Vestnik NSUEM, 2018, no. 4, pp. 95–114. URL: Link (In Russ.)
Goncharenko L.I., Advokatova A.S., Kosenkova Yu.Yu. [Special tax regimes as instruments of spatial economic development in new conditions]. Ekonomika. Nalogi. Pravo = Economics. Taxes. Law, 2021, vol. 14, no. 6, pp. 127–136. URL: Link (In Russ.)
Akinfeeva E.V., Nikonova M.A. [Tax preferences as one of the measures to support residents of special economic zones of industrial type and territories of advanced social and economic development: Comparative analysis]. Vestnik TsEMI = Vestnik CEMI, 2019, no. 3, p. 5. (In Russ.) URL: Link
Ibragimova D.R. [The peculiarities of tax incentives for industrial and innovative clusters in Russia]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2021, no. 1, pp. 35–49. URL: Link (In Russ.)
Zol'nikova A.I. [Features of tax incentives for industrial and innovation clusters in Russia]. Aktual'nye issledovaniya = Actual Research, 2021, no. 1, pp. 110–113. URL: Link (In Russ.)
Lavrovskii B.L., Goryushkina E.A. [Fiscal federalism in Russia: To be or not to be?]. Voprosy Ekonomiki, 2021, no. 1, pp. 143–160. (In Russ.) URL: Link
Pechenskaya-Polishchuk M.A. [The influence of centralization and decentralization processes on regional tax potential]. Ekonomika regiona = Economy of Region, 2021, vol. 17, no. 2, pp. 658–672. (In Russ.) URL: Link
Peshina E.V., Strekalova A.A. [Fiscal and budgetary federalism: Two systems for public financial management]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Problems and Solutions, 2016, no. 11, pp. 34–52. URL: Link (In Russ.)
Somoev R.G. Subfederal'naya byudzhetnaya politika i problemy byudzhetno-nalogovogo federalizma: monografiya [Subfederal budgetary policy and problems of fiscal federalism]. Makhachkala, Format Publ., 2021, 245 p.
Maiburov I. [Evaluation of tax expenditures and tax effectiveness: Methodology for problem solving]. Obshchestvo i ekonomika = Society and Economy, 2013, no. 4, pp. 71–91. (In Russ.)
Popova E.M., Guseinova G.M [Improvement of methodological base on identification of tax expenditures]. Finansy i upravlenie = Finance and Management, 2020, no. 1, pp. 23–37. URL: Link (In Russ.)
Kovalev N.Yu. [Tax administration tools for property taxes and their use for information support to tax security monitoring]. Nauchno-prakticheskie issledovaniya = Scientific and Practical Research, 2020, no. 1-2, pp. 51–61. (In Russ.)
Kashirina M.V., Salikhov G.M. [The main problems and the ways of reforming transport tax]. Moskovskii ekonomicheskii zhurnal = Moscow Economic Journal, 2018, no. 5, pp. 378–392. URL: Link (In Russ.)
Anoshina Yu.F. [The essence of the land tax, its place and role in the tax system of the Russian Federation.]. Innovatsii i investitsii = Innovation and Investment, 2019, no. 7, pp. 180–188. URL: Link (In Russ.)
Bogachev S.V., Gurnak A.V. Imushchestvennye nalogi v usloviyakh sotsial'no-ekonomicheskoi transformatsii regionov. V kn.: Finansy Rossii v usloviyakh sotsial'no-ekonomicheskoi transformatsii: monografiya [Property taxes in the context of socio-economic transformation of regions. In: Finances of Russia in the context of socio-economic transformation: a monograph]. Moscow, Prometei Publ., 2022, pp. 485–493.
Bogachev S.V., Pinskaya M.R. [Formation of the conditions for the growth of property taxes and levies for the local budgets]. Imushchestvennye otnosheniya v Rossiiskoi Federatsii = Property Relations in the Russian Federation, 2018, no. 4, pp. 96–102. URL: Link (In Russ.)