Pinskaya M.R.Financial University under Government of Russian Federation, Moscow, Russian Federation MPinskaya@fa.ru
Importance The article considers the development of the economic potential of the Crimea through the mechanism of a free economic zone. Objectives The paper aims to suggest options for the establishment of economic zones on the peninsula of Crimea on the basis of tax and customs preferences stipulated by federal law. Methods I used a method of inductive learning, system approach, analysis and synthesis. Results I propose a methodology to calculate the change of the total tax burden for participants of the free economic zone, allowing monitoring the preservation of guaranteed preferential terms of taxation for the period of the zone functioning. Conclusions I conclude that, at the federal level, a regulatory framework unleashing the economic potential of the Crimea has been formed already.
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