Problems of Development of Tax Incentives in Spatial Aspect

Object of research are the tax concessions as the most important instrument of state regulation. The purpose of work is formation of measures of improvement of tax incentives on the basis of the analysis of their modern problems and approaches of use for spatial development of the country. In article an assessment of the central role of fiscal regulation which major part are tax incentives is given. Two major directions of spatial development of the country are considered (creation of effective regional and interregional areas of innovatively focused advancing development and mitigation of social inequality of regions, investments into the human capital) and problems of their modern realization are revealed. The analysis of measures of tax incentives of two main directions of realization of spatial strategy of Russia aimed at providing is carried out.