TY JOUR TI Institutional factors and sectoral structure as determinants of the effectiveness of regional tax preferences KW regional tax policy KW institutional factors KW sectoral structure KW tax preferences KW gross regional product KW tax burden KW revenue elasticity KW correlation analysis KW economic incentives KW spatial differentiation. JO Russian Journal of Management AU Muzalev, S.V. PY 2025 IS 13 PB Publishing Center RIOR