Regional features of the application of tax policy instruments

The high socio-economic differentiation of Russian regions actualizes issues related to the development of an adequate and adapted model of regional tax policy, the key instrument of which is tax incentives. The article discusses the features of the application of tax incentives in the Chechen Republic within the framework of the regional tax policy. It is concluded that the course of tax policy implemented in the region under study should involve the use of tax regulation tools aimed at increasing the competitiveness and growth of business activity of economic entities.