Subject The article deals with the issues of regional policies of special economic zones. Objectives The article aims to examine the impact of regional policies of special economic zones on their socio-economic development. Methods For the study, we used methods of logical and statistical analyses. Results The paper identifies tax instruments that enable regional policies to be implemented in special economic zones that contribute to the socio-economic development, emphasizing the development of human capital as one of the priority areas for regional policy implementation in such zones. As well, the paper assesses the social impact of the establishment of special economic zones on the region. Conclusions The creation of special economic zones is a very effective area for the development of the economies of individual territories and regions. The analysis reveals a significant increase in the major socio-economic indicators of the regions over the years, one of the causes of which is the formation of special economic zones.
Keywords: special economic zone, fiscal instruments, regional policies, socio-economic impact, human capital
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