Assessment of preferential regimes as a fiscal mechanism for stimulating territories and regions

The article considers the issue of using preferential regimes as a fiscal mechanism for stimulating regional development, and also analyzes the theoretical basis for the selection and implementation of budget and tax instruments in the mechanism of preferential regime. The purpose of the work is to determine the most effective fiscal instruments of the preferential regime to stimulate territorial development, as well as to assess the possibility of adapting and standardizing various regimes to achieve the set development goals. The methodological basis of the study is based on works devoted to issues of territorial development, instruments of preferential regimes in Russia, as well as existing differences in special economic zones (territories). The results of the article include a grouping of special territories using preferential regimes for the purposes of regional development, systematization of existing and used fiscal instruments of preferential regimes in Russia, as well as proposals for their adaptation to the goals of regional development.