title: Clustering of Russian Regions and Creating a Favorable Institutional Environment for Tax Incentives that Promote Technological Sovereignty
abstract: 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 regula
journal: Review of Business and Economics Studies