Home  Journals  Financial Analytics: Science and Experience  3(377) - 2026 July–August

Tax incentives for special economic zones as a factor in ensuring technological sovereignty

Received: 1 June 2026

Accepted: 3 July 2026

Available online: 27 August 2026

Subject Heading: ECONOMIC AND STATISTICAL RESEARCH

JEL Classification: H30, H71

Pages: 40-58

https://doi.org/10.24891/jovkqo

Subject. The effectiveness of tax incentives in Russia's special economic zones.
Objectives. Analysis of the applied tax instruments in the context of existing types of special economic zones, assessment of their effectiveness in terms of the ratio of attracted investments and tax expenditures of the budget system, as well as identification of factors affecting the effectiveness of preferential regimes.
Methods. Analysis, synthesis, comparative method, statistical method, factor analysis, extrapolation and other methods.
Results. The article examines the regulatory framework for the functioning of special economic zones, analyzes the list of tax incentive instruments, including a reduced corporate income tax rate, exemption from corporate property tax, land and transport taxes, a free customs zone regime, as well as an accelerated depreciation mechanism. A comparative analysis of tax preferences in various special economic zones has been carried out. It has been revealed that the fiscal impact of special economic zones varies: technical and innovation zones demonstrate a steady excess of tax revenues over the volume of benefits provided, while industrial and production zones at the current stage are characterized by a low tax burden for residents and, in some cases, the effect of tax refunds. The effectiveness of tax incentives directly depends on the stage of the zone's life cycle.
Conclusions. The practical significance of the study lies in the possibility of using the findings to adjust regional tax policy, optimize the conditions for granting benefits to residents of special economic zones and increase the budgetary efficiency of these zones as a tool for government incentives for investment activity.

Keywords: preferential taxation, tax support, tax preferences, technological development, regional development

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