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The relevance of this topic is determined by the special role of taxes in the socioeconomic development of regions, manifested through the implementation of a regulatory function. This article examines two currently popular instruments for regulating regional economies: special tax regimes and advanced development areas (ADAs). The rights and capabilities of regional authorities in applying special tax regimes are outlined, and an assessment of tax revenues to the consolidated budget of the Republic of Dagestan is provided. The analysis revealed that taxes can act as a lever, exerting a positive impact on economic activity by reducing the tax burden on priority sectors of the economy. A positive correlation is found between the use of special tax regimes and the development of small businesses in the Republic of Dagestan. An assessment is also made of the prospects for creating ADAs associated with the activities of urban development enterprises, which will create new jobs and generate additional tax revenues for the republican budget.
regional budget, tax revenues, special tax regimes, AADAs, tax incentives
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