The social sphere and the budgetary and tax system of the new subjects of the Russian Federation: A comprehensive analysis and development prospects

Subject. This article discusses regional aspects of socio-economic development, scientific and educational potential, and the budgetary and tax system of the new subjects of the Russian Federation. Objectives. The study aims to analyze the state of the social sphere, science, and the fiscal system of the four new Russian regions for the period 2014–2025, develop sound recommendations for improving regional policy and reducing subsidy dependence. Methods. For the study, we used methods of systematic, structural, comparative and statistical approaches, as well as retrospective and regulatory analyses. Results. The article reveals critical demographic losses of the considered territories and discovers a structural anomaly of tax revenues. Conclusions. The demographic crisis is the main systemic constraint on the development of all four regions. The mechanism of the free economic zone has proven its investment effectiveness, but generates budget costs. Achieving the average Russian quality of life by 2030 is realistic for the Donetsk and Lugansk People's Republics, while for the Zaporizhia and Kherson regions this horizon will depend on military and political stabilization and the implementation of infrastructure projects.