EVOLUTIONARY CHANGES IN SPATIAL DEVELOPMENT AS AN OBJECT OF TAX INCENTIVES

UDC 336.225.3
DOI: 10.36871/ek.up.p.r.2023.10.04.017

Authors

Diana E. Simakova,
Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

This article examines evolutionary changes in spatial development from the point of view of tax incentives. This study examines trends in improving spatial development in Russia. The evolutionary approach within the framework of tax incentives for spatial development includes research into the regulatory framework that has been formed over several years. The evolution of spatial development is methodologically touched upon in the works of various economists, which allows this article to track the dynamic processes of this phenomenon.

Keywords

taxes, taxation, spatial development, tax incentives, tax incentives, evolutionary approach.