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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.
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Simakova et al. (2023) studied this question.
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