Tax Preferences in the Spatial Development of the Country: Terminological Aspect of the Study

For harmonious socio-economic development of the Russian Federation, national goals in the most important spheres of the state were defined. The first Decree of the President of the Russian Federation, signed by V. V. Putin 07.05.2024, defined the national goals until 2030 and for the period until 2036. The strategy of spatial development of Russia until 2030 is aimed atreducing the high level of uneven development of individual territorial parts of the state, which will increase the sustainability of the economy. Tax incentive instruments have a significant role to play in achieving the objectives set. In order to realize the task of increasing the effectiveness of tax instruments of impact on economic processes, it is important to have a correctview of the terminology used in the development of economic, including tax, policy, which has become the central subject of the study. The purpose of the study is to offer the author’s identification of such definitions as: spatial, territorial, regional, cluster development; tax preferences and tax benefits; special tax regimes; regional tax policy and others. It is proved that the allocation of spatial development as an object of influence of tax policy is the result of institutionalization of multilevel tax regulation. The classification of tax preferences with the allocation of those important for spatial development and the proof that special tax regimes are a form of preferences is proposed. The classification of tax instruments as a manifestation of multilevel system of tax regulation in the context of stimulating spatial development of the country is shown. The diversity of special tax regimes, the content of which is realized both within the framework of regional tax policy and based on the competence of tax policy of the regions, is stated. Conclusion: the use of theoretically verified tax terminology in the justification of tax innovations will improve the quality of decision-making for the spatial development of the country.