Home  Journals  Finance and Credit  12(492) - 2012 March

Special economic zones of Russia: problems and special feature of the tax regulation

Available online: 21 March 2012

Subject Heading: Taxation

JEL Classification: 

In the article the practice of creation and taxation of economic zones abroad are considered. On this basis the activities of special economic zones in Russia are allocated to the special feature of tax regulation. The problems of the application in practice of tax privileges and preferences are revealed and analyzed. The recommendation regarding the basic fundamental condition, intended to ensure effectiveness and validity of allowed to special economic zones tax privileges are proposed. The need for estimation is justified and the system of the measures of the budgetary and social effectiveness of tax privileges is proposed.

Keywords: tax regulation, tax privileges, special economic zone, budgetary effectiveness

View all articles of issue

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 4 April 2024

Archive