%0 Journal Article %T Institutional factors and sectoral structure as determinants of the effectiveness of regional tax preferences %A Muzalev, S.V. %K regional tax policy, institutional factors, sectoral structure, tax preferences, gross regional product, tax burden, revenue elasticity, correlation analysis, economic incentives, spatial differentiation. %J Russian Journal of Management %D 2025 %N 13 %P 18 %I Publishing Center RIOR