employee from 01.01.2025 until now
Vladivostok, Vladivostok, Russian Federation
VAK Russia 5.2.5
UDC 33
UDC 336
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.
tax incentives, sustainable development, territories with special economic status, tax policy.
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