Problems of Development of Tax Incentives in Spatial Aspect

  • S. V. BelousovaEmail author
Conference paper
Part of the Smart Innovation, Systems and Technologies book series (SIST, volume 138)


Object of research are the tax concessions as the most important instrument of state regulation. The purpose of work is formation of measures of improvement of tax incentives on the basis of the analysis of their modern problems and approaches of use for spatial development of the country. In article an assessment of the central role of fiscal regulation which major part are tax incentives is given. Two major directions of spatial development of the country are considered (creation of effective regional and interregional areas of innovatively focused advancing development and mitigation of social inequality of regions, investments into the human capital) and problems of their modern realization are revealed. The analysis of measures of tax incentives of two main directions of realization of spatial strategy of Russia aimed at providing is carried out.

The system of tax incentives which has as the vertical orientation aimed at growth of enterprise, innovative, technological and other activity, and horizontal, connected with economic alignment of territories is offered. At the heart of the first type of stimulation by the author it is offered to establish consecutive and clear gradation of taxpayers, with allocation and support by tax incentives (regional and local level of taxes) of the profitable businessmen and the companies making the investments in technological, social and other development of territories. The second horizontal type of tax incentives is based on the system of social and economic zoning, with allocation of «peripheral» territories which development it is offered to carry out, including, at the expense of privileges and preferences of taxes of federal level.


Tax benefits Tax regulation Spatial development Strategy of spatial development Tax incentives 


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© Springer Nature Switzerland AG 2020

Authors and Affiliations

  1. 1.Irkutsk Scientific Center of the Siberian Branch of the Russian Academy of SciencesIrkutskRussian Federation

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