Tax Preferences for Territories with Special Economic Status and Their Impact on Achieving Russia’s National Goals

The subject of the study is the impact of tax preferences granted to residents of territories with a special economic status on the achievement of the national goals of socio-economic development of the Russian Federation. Special attention is paid to assessing the effect of tax incentives on investment activity, employment, and income levels of the population in the regions. The aim of the work is to quantify the impact of tax preferences granted to residents of special economic zones, territories of advanced socio-economic development, technoparks, industrial parks, the Arctic Zone, and the Free Port of Vladivostok zone on the achievement of national goals of regional development. The study employs methods of analyzing the dynamics and structure of tax preferences, as well as econometric modeling based on panel data for 71 constituent entities of the Russian Federation for the period 2019–2025. The use of regression models made it possible to identify quantitative relationships between the volume of tax incentives provided and key socio-economic indicators. The results of the study show that the volume of tax preferences in Russia increased significantly over the period under review, but its growth is uneven depending on the type of territories with special economic status. It is established that tax incentives granted to residents of special economic zones have the greatest positive impact on fixed capital investment, household monetary income, and job creation. For other types of territories, the statistically significant effect is either absent or only partially manifested. Conclusions: The study confirms that the effectiveness of tax preferences varies depending on a combination of factors, such as the level of development of transport and engineering infrastructure (availability of energy resources and transport accessibility), the presence of management companies and the quality of administration, the level of resident concentration, and the size of the regional market. The proposed approach allows for quantifying the contribution of tax incentives to the achievement of national goals, identifying differences in their effectiveness, and forming well-founded directions for adjusting state policy. The research results can be used in the formulation of state policy in the field of territorial development, including adjusting the parameters of tax preferences, redistributing support measures between types of territories, as well as developing approaches to assessing the effectiveness of tax expenditures.