Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2018 number 4

The aim of the study is formation of the measures of fiscal expansion improvement on the basis of the analysis of their current problems and approaches of usage for the purposes of spatial development of the country. The article appraises the core role of tax regulation; fiscal expansion is the crucial part of it. The paper considers two most important ways of spatial development of the country (creation of effective regional and interregional areas of innovation-oriented priority development and softening of social inequality of the regions, human capital investment) and reveals the issues of their modern realization. The article presents the analysis of the measures of fiscal expansion aimed at provision of the two main ways of realization of spatial strategy of Russia. The article offers the system of fiscal expansion, with both vertical directivity, aimed at the growth of entrepreneurial, innovative, technological and other activities, and with horizontal directivity related to economic leveling of the territories. As the first type of fiscal expansion, the author suggests defining a sequential and transparent gradation of taxpayers with marking out and support with fiscal expansion (regional and local taxes) of the profitable entrepreneurs and companies, which invest in technological, social and other development of the territories. The second horizontal type of fiscal expansion is based on the system of social and economic zonation, with marking out of the ‘peripheral’ territories, which are to be developed, among other things, at the expense of exemptions and preferences of federal taxes.