Regional Tax Policy as a Tool for Dynamic Development of the Territory (on the Example of the Chechen Republic)
https://doi.org/10.21686/2073-1051-2026-2-68-86
Abstract
Regional tax policy is a strategic tool for stimulating economic growth and development in the region. Mechanisms for applying preferential tax regimes (simplified tax system 1%, automatic simplified tax system) influence the dynamics of the gross regional product, investment activity, and tax revenues. A study for the Chechen Republic for 2015–2025 demonstrates that a targeted tax policy contributes to the growth of the GRP from 154.4 billion rubles in 2015 to 397.0 billion rubles in 2025 (an increase of 116.6%), an increase in tax revenues by 41% in 2024, and the attraction of investment in the amount of 198.8 billion rubles in 2024. The Chechen Republic occupies a leading position in the North Caucasus Federal District in terms of tax revenue growth rates, exceeding the regional average by 17.5 percentage points.
About the Author
M. Sh. Basnukaev
Federal State Budgetary Educational Institution of Higher Education “A.A. Kadyrov Chechen State University”; Federal State Budgetary Institution of Science Kh.I. Ibragimov Integrated Research Institute of the Russian Academy of Sciences
Russian Federation
Russian Federation
Basnukaev Musa Sh. Cand. Sc. (Econ.), Associate Professor, Associate Professor of the Department of Taxes and Taxation; Leading Researcher of the Laboratory of Economic Research
32, A. Sheripova St., Grozny, 364024
21a, V. Aliyeva St. (Staropromyslovskoye Shosse), Grozny, 364020
References
1. Chechenskii statisticheskii ezhegodnik [Chechen Statistical Yearbook]. 2025, Chechenstat, Groznyi 2025, 253 p. (In Russ.).
2. Panskov V.G. Problemy i perspektivy nalogovoi politiki v celyah ustoichivogo razvitiya regionov [Problems and Prospects of Tax Policy for Sustainable Development of Regions], Ekonomika. Nalogi. Pravo [Economy. Taxes. Law], 2024, No. 17 (1), pp. 34–43. (In Russ.).
3. Lykova L.N. Nalogovaya politika i vozmozhnosti ekonomicheskogo rosta: regional’nyi aspekt [Tax Policy and Opportunities for Economic Growth: Regional Aspect], Federalizm [Federalism], 2016, No. 1, pp. 107–120. (In Russ.).
4. Lykova L.N. Nalogovaya reforma skvoz’ prizmu itogov pervogo polugodiya 2025 g. dlya regional’nyh byudzhetov [Tax Reform through the Prism of the Results of the First Half of 2025 for Regional Budgets], Federalizm [Federalism], 2025, Vol. 30, No. 3, pp. 76–94. (In Russ.).
5. Chechenskaya Respublika v cifrah. 2025: Kratkii statisticheskii sbornik [The Chechen Republic in Figures. 2025: Brief Statistical Digest], Chechenstat, Groznyi, 2025, 146 p. (In Russ.).
6. Basnukaev M.Sh. Optimizaciya nalogovyh postuplenii v regional’nyi byudzhet: sovremennaya praktika i problemy realizacii (na primere Chechenskoi Respubliki) [Optimization of Tax Revenues to the Regional Budget: Current Practice and Implementation Problems (on the Example of the Chechen Republic)], Vestnik Chechenskogo gosudarstvennogo universiteta im. A.A. Kadyrova [Bulletin of the Chechen State University named after A.A. Kadyrov], 2025, No. 2 (58), pp. 14–20. (In Russ.).
7. Sadykov A.M. Reformirovanie nalogovoi sistemy dlya malogo predprinimatel’stva v Rossii: analiz i perspektivy razvitiya special’nyh nalogovyh rezhimov [Bulletin of the Chechen State University named after A.A. Kadyrov], Ekonomika. Nalogi. Pravo [Economy. Taxes. Law], 2025, No. 18 (2), pp. 148–161. (In Russ.).
8. Panskov V.G. Nalogovaya reforma – 2025: prodolzhenie sleduet… [Tax reform – 2025: to be continued…], Ekonomika. Nalogi. Pravo [Economy. Taxes. Law], 2025, No. 18(1), pp. 18–31. (In Russ.).
9. Oficial’nyi sait polnomochnogo predstavitelya Prezidenta Rossiiskoi Federacii v Severo-Kavkazskom federal’nom okruge [Official Website of the Plenipotentiary Representative of the President of the Russian Federation in the North Caucasus Federal District]. (In Russ.). Available at: http://www.skfo.gov.ru/
10. Muzalev S. V. Institucional’nye faktory i otraslevaya struktura kak determinanty rezul’tativnosti regional’nyh nalogovyh preferencii [Institutional factors and industry structure as determinants of the effectiveness of regional tax preferences], Russian Journal of Management, 2025, No. 8, pp. 222–240. (In Russ.).
11. Goncharenko L.I., Advokatova A.S. Sinergiya cifrovyh tekhnologii i servisnoi modeli deyatel’nosti nalogovyh organov kak draiver razvitiya nalogovogo administrirovaniya [Synergy of Digital Technologies and the Service Model of Tax Authorities’ Activities as a Driver of Tax Administration Development], Vestnik Tyumenskogo gosudarstvennogo universiteta. Social’no-ekonomicheskie i pravovye issledovaniya [Bulletin of Tyumen State University. Socio-economic and legal studies], 2024, Vol. 10, No. 2 (38), pp. 131–145. (In Russ.).
Review
For citations:
Basnukaev M.Sh. Regional Tax Policy as a Tool for Dynamic Development of the Territory (on the Example of the Chechen Republic). Federalism. 2026;31(2):68-86. (In Russ.) https://doi.org/10.21686/2073-1051-2026-2-68-86
Views:
15
JATS XML
Email this article 