Clustering of Russian Regions and Creating a Favorable Institutional Environment for Tax Incentives that Promote Technological Sovereignty

Technological sovereignty as a strategic imperative of national development requires the development of adapted fiscal mechanisms aligned with the goals of innovation transformation. The subject of the study is the institutional environment for tax incentives for the technological sovereignty of Russian regions. The main objective of the study is the clustering of Russian regions that promotes the development of technological sovereignty of the country, applying various instruments of tax regulation. The novelty of this work lies in proposing and empirically testing a differentiated approach to creating a favorable institutional environment for tax incentives that promote technological sovereignty through the clusterization of Russian regions. The methodology of the study employs systemic analysis, Python-based cluster analysis, comparative research, and modeling to deepen understanding of the interaction between tax instruments and regional innovation development. The results of the study confirm that establishing an effective institutional environment for tax incentives supporting technological sovereignty requires a differentiated approach based on regional production index clustering, underpinned by four core criteria: regulatory transparency and international standard alignment, innovation ecosystem maturity, public-private collaborative frameworks, and digital tax procedures. The conclusions indicate that tax rate reductions and incentives for investment projects in all regions create a favorable institutional environment for technological sovereignty. Cluster 0 requires stabilization of tax incentives subsequent to the imposition of sanctions, Clusters 1 and 2 require the development of cross-border ties through federal mechanisms, and Cluster 3 requires the modernization of tax regimes, taking into account resource specifics.

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