The Indirect Effect of Tax Incentives on the Structure of the Economic Space in the Russian Federation

The article is devoted to the analysis of the effects of tax incentives on the structure of the economic space of the Russian Federation. Tax incentives, exemptions and other benefits are a common tool used to stimulate economic activity and improve the socio-economic situation. With the increasing focus on issues of spatial development in the public policy, it is relevant to understand the current role of these tax incentives in achieving goals and implementing objectives of spatial development. The purpose of the article is to identify and justify the extent and nature of the impact of tax incentive instruments on the structure of the economic landscape of the Russian Federation. The hypothesis of the study is that, at the present stage, tax incentives as a tool of public policy do not significantly impact the structure of a country’s economic space. Based on the results of the study, the researchers have recorded that, with the current approaches to the use of tax incentive instruments, their impact on the structure of the national economic space remains limited and insignificant. The leading regions are mostly represented by the subjects of the Russian Federation, which have a low population and are dominated by extractive industries. On the other hand, the outlying regions are the subjects of the Russian Federation, which are characterized by a depressed socio-economic situation. In conclusion, it was noted that tax incentives could potentially be used in the context of solving spatial development problems, but this would require a change in the approach to their implementation, as well as their integration into a broader and more comprehensive system of public policy measures.

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