Theoretical economics Theoretical economics Теоретическая экономика 2221-3260 104001 10.52957/2221-3260-2025-11-131-150 НОВАЯ ИНДУСТРИАЛИЗАЦИЯ: ТЕОРЕТИКО-ЭКОНОМИЧЕСКИЙ АСПЕКТ NEW INDUSTRIALIZATION: THEORETICAL AND ECONOMIC ASPECT НОВАЯ ИНДУСТРИАЛИЗАЦИЯ: ТЕОРЕТИКО-ЭКОНОМИЧЕСКИЙ АСПЕКТ Tax mechanisms for stimulating sustainable development of territories with special economic status: theoretical and methodological analysis Налоговые механизмы стимулирования устойчивого развития территорий с особым экономическим статусом: теоретико-методологический анализ https://orcid.org/0000-0001-7497-9475 Синенко Ольга Андреевна Sinenko Ol'ga Andreevna oasinenko@fa.ru

кандидат экономических наук;доктор экономических наук;

candidate of economic sciences;doctor of economic sciences;

 Финансовый университет при Правительстве Российской Федерации Financial University under the Government of the Russian Federation 30 11 2025 30 11 2025 11 131 150 08 09 2025 13 11 2025 https://theoreticaleconomy.ru/en/nauka/article/104001/view

Статья направлена на обоснование теоретико-методологических основ налогового стимулирования устойчивого развития территорий с особым экономическим статусом. Актуальность работы обусловлена наличием существенного пробела в научной литературе, связанного с отсутствием комплексных исследований, посвященных адаптации фискальных преференций к целям экологической и социальной стабильности в рамках территорий с особым экономическим статусом. Интерес автора к данной проблематике продиктован потребностью в разработке сбалансированных фискальных механизмов, ориентированных на достижение долгосрочных эффектов в контексте целей устойчивого развития. В качестве методологической основы применяется авторская концепция многомерного налогового стимулирования, интегрирующая три взаимосвязанных аспекта: пространственный (теории преференциального налогообложения и пространственного развития), средовой (парадигма устойчивого развития, детерминирующая демографические и экологические тренды) и поведенческий (постулаты институциональной теории и теории налогового поведения). Такой синтез позволяет проектировать адресные стимулы с учётом специфики территорий, характеризующихся депрессивной демографической динамикой и повышенной антропогенной нагрузкой. Основным результатом исследования является обоснование модели формирования налоговой политики, увязанной с объективными параметрами экологической ёмкости территории и потенциалом её трудовых ресурсов. Практическая реализация предложенных мер будет способствовать активизации инновационного потенциала макрорегионов в условиях структурных ограничений. Методология исследования включает систематический анализ научной литературы. Ограничением работы является непредставленность механизмов косвенного налогообложения, что определяет перспективы дальнейших изысканий. Ключевой особенностью предложенного подхода является системная взаимосвязь налоговых инструментов с поведенческими реакциями экономических агентов и внешними средовыми факторами, что формирует основу для научно обоснованной фискальной политики. Обосновано, что корректировка объемов и направленности финансовых потоков посредством применения налогово-бюджетных механизмов позволяет целенаправленно регулировать интенсивность и вектор воздействия на переход региональных систем к устойчивой модели развития.

The article aims to substantiate the theoretical and methodological foundations of tax incentives for the sustainable development of territories with special economic status. The relevance of the study is determined by a significant gap in the scientific literature, namely the lack of comprehensive research on adapting fiscal incentives to the goals of environmental and social stability within such territories. The author's interest in this topic is driven by the need to develop balanced fiscal mechanisms focused on achieving long-term effects in the context of sustainable development goals. The methodological framework is based on the author's concept of multidimensional tax incentives, integrating three interrelated aspects: spatial (theories of preferential taxation and spatial development), environmental (the paradigm of sustainable development, determining demographic and environmental trends), and behavioral (postulates of institutional theory and tax behavior theory). This synthesis allows for the design of targeted incentives considering the specifics of territories characterized by declining demographic dynamics and increased anthropogenic pressure. The main result of the study is the justification of a model for forming tax policy linked to objective parameters of the territory's ecological capacity and its labor resource potential. Practical implementation of the proposed measures will contribute to activating the innovation potential of macro-regions under structural constraints. The research methodology includes a systematic analysis of scientific literature. A limitation of the work is the lack of coverage of indirect taxation mechanisms, which defines directions for future research. A key feature of the proposed approach is the systemic relationship between tax instruments, behavioral responses of economic agents, and external environmental factors, forming the basis for evidence-based fiscal policy. It is substantiated that adjusting the volume and direction of financial flows through tax-budget mechanisms allows for targeted regulation of the intensity and vector of impact on the transition of regional systems to a sustainable development model.

 налоговые льготы устойчивое развитие территории с особым экономическим статусом налоговая политика. tax incentives sustainable development territories with special economic status tax policy. Статья подготовлена по результатам исследований, выполненных за счет бюджетных средств по государственному заданию Финансового университета при Правительстве Российской Федерации The article is based on the results of the research carried out at the expense of budgetary funds under the state assignment of the Financial University under the Government of the Russian Federation.

  

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