On the question of tax stimulation of the economy of new regions of the Russian Federation

The paper examines tax instruments for stimulating investment activity, smoothing out structural and sectoral imbalances in the economy of new regions of the Russian Federation: DPR, LPR, Kherson and Zaporozhye regions. The advantages and disadvantages of using the opportunities of the free economic zone in order to ensure economic growth and attract investment in these regions are shown, and the need for the use of targeted sectoral support measures and tax incentives for citizens, organizations and enterprises is substantiated.