%0 Journal Article %T Assessment of the tax expenditure management effectiveness by the subjects of the Russian Federation %A Gavrilova, O.. %A Petrova, E.. %K tax incentives, management and efficiency of tax expenditures, tax stimulation, tax and budgetary policy, investment %J Vestnik of Astrakhan State Technical University. Series: Economics %D 2026 %N 2026 %P 8 %I Astrakhan State Technical University