TAX REGULATION AND STRATEGIES FOR THE SUSTAINABLE FUNCTIONING OF THE REGIONAL ECONOMY OF UKRAINE IN SMART CORPORATIZATION OF SPATIAL PLANNING PROJECT MANAGEMENT

Анотація

The article examines the role of tax regulation in shaping strategies for the sustainable functioning of Ukraine’s regional economy under conditions of SMART corporatization of spatial planning project management. It is substantiated that contemporary challenges of regional development, driven by decentralization, digital transformation, and the need for economic recovery of territories, require a rethinking of tax instruments as key mechanisms for stimulating innovative and investment activity. The study analyzes theoretical approaches to tax regulation in the context of sustainable regional development and the SMART economy, determining its impact on the effectiveness of implementing spatial planning projects. Particular attention is paid to the integration of tax incentives into corporate models of regional project management based on digital platforms, project-oriented governance, and ESG principles. It is proven that SMART corporatization of management enhances transparency, controllability, and performance of spatial development through the alignment of fiscal policy with long-term regional sustainability goals. Key directions for improving tax regulation are identified, including the application of differentiated tax regimes, investment tax incentives, tax credits, and fiscal mechanisms for stimulating green and digital spatial development projects. Conceptual approaches to the formation of strategies for the sustainable functioning of Ukraine’s regional economy are proposed, focusing on the synergy of tax policy, SMART governance, and corporate instruments for implementing spatial planning projects. The research findings can be used in the development of regional development programs, spatial planning strategies, and the improvement of tax policy in the context of digitalization of public administration. Keywords: tax regulation; regional economy; sustainable development; SMART corporatization; spatial planning; project management; digital transformation; fiscal policy; regional strategy.

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