The spatial aspect of trends determining the transformation of fiscal mechanisms, barriers and incentives for industrial development

Simakova D.E.1
1 Финансовый Университет при Правительстве Российской Федерации

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Journal paper

Journal of Economics, Entrepreneurship and Law (РИНЦ, ВАК)
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Volume 14, Number 6 (June 2024)

Citation:

Simakova, D. E. (2024). The spatial aspect of trends determining the transformation of fiscal mechanisms, barriers and incentives for industrial development. Journal of Economics, Entrepreneurship and Law, 14(6), 3299-3310. https://doi.org/10.18334/epp.14.6.121191

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=68015192

Abstract:
The article examines the spatial aspect of trends, determined by changes in fiscal mechanisms, other barriers and incentives for the development of the productive potential of the state in a dynamically changing economic environment. The spatial aspect is defined by such concepts as cluster development, regional development and territorial development. The general characteristics of the applied taxation measures correlated with the defined spatial development strategy are studied. Based on the analysis of the main tax mechanisms, a systematic approach to the implementation of innovation and investment policy through tax mechanisms and incentives from the point of view of globalization of the manufacturing sector is revealed.

Keywords: spatial development, fiscal mechanism, barrier, industrial development, clustering, economic transformation

Funding:
Статья подготовлена по результатам исследований, выполненных за счет бюджетных средств по государственному заданию Финуниверситета.

JEL-classification: R13, P25, G38

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References:

Gurnak A.V., Nazarova N.A. (2023). Nalogovoe stimulirovanie ekonomicheskogo rosta v Rossii: problemy i perspektivy [Tax stimulation of economic growth in Russia: problems and prospects]. Nalogi i nalogooblozhenie. (1). 1-16. (in Russian). doi: 10.7256/2454-065X.2023.1.39483.

Mukha D. (2019). Transformatsiya instrumentov investitsionnoy politiki v razlichnyh modelyakh promyshlennogo razvitiya [Transformation of investment policy instruments in various models of industrial development]. Bankovskiy vestnik. (2(667)). 47-58. (in Russian).

Ponomareva K.A. (2022). Investitsionnye nalogovye lgoty v Kitae: osobennosti pravovogo regulirovaniya i sravnitelnyy analiz s rossiyskimi praktikami [Investment tax benefits in China: special features of legal regulation and comparative analysis with russian practices]. Law Enforcement Review. 6 (3). 80-93. (in Russian). doi: 10.52468/2542-1514.2022.6(3).80-93.

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