Fiscal stimulation of regions in the context of the state economic and geopolitical strategies: a theoretical approach

The article examines the peculiarities of fiscal regulation taking into account the development of economic and geopolitical strategies. The aim of the article is to identify the most effective strategies for stimulating economic development of regions using fiscal policy instruments, taking into account the geopolitical aspect. Based on a study of scientific literature, it was determined that geopolitical aspects aimed at ensuring sustainable regional development are an actively used tool in the formation of economic strategies. As a result of the analysis of current theories and practices of spatial development, it was revealed that modern concepts of fiscal stimulation of development of separate territories are aimed at ensuring harmonious economic growth, minimizing interregional differentiation and strengthening national security. The article formulates that geopolitical stimulation is a complex method that includes both economic and political instruments. Fiscal incentives in SEZs are used to strengthen strategic regions, maintain influence in a competitive environment, attract foreign investment, and strengthen long-term economic ties. The article concludes that special tax and customs incentives in strategically important regions, taking into account their resources, contribute to the development of key clusters and enclaves, which creates growth points in geopolitically significant territories.