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Property Taxation of Companies in Territories With a Special Economic Status

Author

Listed:
  • Olga A. Sinenko

    (Far Eastern Federal University, Vladivostok 690922, Russian Federation)

  • Alexey Yu. Domnikov

    (Ural Federal University, Yekaterinburg 620002, Russian Federation)

Abstract

The article is devoted to the study of fiscal mechanisms of regulation of property taxation in the territories with a special economic status. The purpose of this work is to analyze the specifics of property taxes, to assess the value and structure of tax preferences provided, as well as to identify trends in property taxation of companies within the territories with a special economic status. The paper explores the features of property taxation within these territories both in Russia and in foreign countries. It is concluded that in foreign practice tax preferences on property taxes are applied mainly to high-tech companies in special territories. The article analyzes the tax preferences for property taxes in Russia granted to the residents for the period of functioning of special economic zones, territories of advanced socio-economic development and the Free Port of Vladivostok.

Suggested Citation

  • Olga A. Sinenko & Alexey Yu. Domnikov, 2022. "Property Taxation of Companies in Territories With a Special Economic Status," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 74-85, June.
    • Handle: RePEc:fru:finjrn:220305:p:74-85
    DOI: 10.31107/2075-1990-2022-3-74-85
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    References listed on IDEAS

    as
    1. Rodríguez-Pose, Andrés & Frick, Susanne & Wong, Michael D., 2018. "Towards economically dynamic Special Economic Zones in emerging countries," CEPR Discussion Papers 12840, C.E.P.R. Discussion Papers.
    2. Piotr Ciżkowicz & Magda Ciżkowicz-Pękała & Piotr Pękała & Andrzej Rzońca, 2021. "Why do Some Special Economic Zones Attract More Firms than Others? Panel Data Analysis of Polish Special Economic Zones," Prague Economic Papers, Prague University of Economics and Business, vol. 2021(1), pages 61-89.
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    Cited by:

    1. Milyausha R. Pinskaya & Rodion V. Balakin, 2023. "Fiscal Implications of a Complete Conversion to Taxation of Property of Organizations in Russia on the Basis of Cadastral Value," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 22(4), pages 834-860.

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    More about this item

    Keywords

    property taxes; tax incentives; territories with special economic status;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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