Myaki S.A.Karelian Branch of Russian Presidential Academy of National Economy and Public Administration, Petrozavodsk, Russian Federation sveteart@ya.ru ORCID id: not available
Subject This article examines the level of development of the Russian regions with special economic zones. In particular, it studies the socio-economic results of development of the Russian Federation subjects, where preferential tax treatment of entrepreneurial activity is introduced. Objectives The article aims to determine the effectiveness of fiscal policy in the regions of the Russian Federation that apply measures of incentive nature. Methods The information base of the research includes the data of the Federal State Statistics Service, information published in domestic and foreign editions, and the information presented on the Internet. Results The article presents the results of the review of investment development of special economic zones in Russia for the period 2005–2015 and the legislation regulating their activities. Conclusions The presence of SEZ residents and the positive trend of investment development in the regions confirm the positive impact of the new business regime on the inflow of investments in general.
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