Fiscal integration as a necessary factor for stabilizing new regions

The article is dedicated to the analysis of fiscal integration as a key factor in the stabilization of new regions within Russia. The integration of these regions into the economic space of the country necessitates the development of effective approaches for their sustainable development. Methodological approaches to fiscal integration in the post-conflict period are discussed, with a focus on the specifics of fiscal policy and the differences between new Russian regions and countries affected by military conflicts. The organization of the budget process, the analysis of budget security, and revenue generation are examined to develop recommendations for using preferential tax regimes to stimulate economic activity. The article concludes that phased integration of new regions through the development of fiscal institutions is essential for their long-term stabilization.