Comparative Analysis of Taxation for Special Economic Zones in Russia and APEC Economies

The article is devoted to the analysis of taxation of special economic zones, since special economic zones have become a center of attention in Russia over the latest decades. As objects for the study, the authors selected special economic zones in Russia and the countries participating in the Forum of the Asia-Pacific Economic Cooperation (APEC Forum).In the article the authors consider history, modern conditions and prospects for the development of special economic zones. The peculiarities of taxations on profits, organizations' property, transport, land, insurance contributions into the non-budget funds, as well as value-added taxation for the residents of the RF special economic zones are analyzed with regard to their types.The authors assess tax privileges and preferences for some taxes in the special economic zones in Russia and APEC member-countries are evaluated. The main problems of the taxation of the RF special economic zones are articulated together with the possible ways to solve them regarding the experience of APEC economies.As a result of the study, the authors concluded that to increase the effectiveness of special economic zones in Russia, it is necessary to expand the list of tax benefits to introduce a progressive scale of tax incentives, following the example of APEC countries and to improve legislation in the regulation of special economic zones.