Modeling Tax Incentives for Sustainable Development of Territories

Abstract

One of the key tasks of the modern development of Russian regions is to change the negative socio-economic trends and ensure the transition to a sustainable development trajectory, including using tax instruments. The purpose of the work is to study the possibility of using the synthesis of system-dynamic and agent-based modeling to justify the policy of tax incentives for the sustainable development of the territory. The essence of the research procedure is a comparative analysis of modeling methods in the context of the problems of tax incentives for the sustainable development of the region. The scientific novelty of the results obtained lies in the substantiation of the scientific and methodological approach to the study of the subject area, based on the synthesis of system-dynamic and agent-based methods, which provide for the study of aspects of sustainable development of the region, taking into account feedback, using system dynamics, and the behavior of enterprises operating in it, individually responding to tax incentives — using agent-based tools. Such a synthetic approach will make it possible to better consider the specifics of the sustainable development of the territory, due to both system-wide and behavioral factors.