TY JOUR TI Assessment of the tax expenditure management effectiveness by the subjects of the Russian Federation KW tax incentives KW management and efficiency of tax expenditures KW tax stimulation KW tax and budgetary policy KW investment JO Vestnik of Astrakhan State Technical University. Series: Economics AU Gavrilova, O.. AU Petrova, E.. PY 2026 IS 2026 PB Astrakhan State Technical University