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Problems and Improvement Issues of Russia’s SEZ Residents in Regard to Federal Taxation

Author

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  • Vladimir V. Gromov

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russia)

Abstract

Special Economic Zones are important mechanism of attracting investments to regions but in recent years their number has significantly reduced and other investment tools have appeared. Since taxation directly affects investment decisions, the article provides estimation of current federal tax reliefs concerning SEZ residents in terms of their ability to create incentives for obtaining resident status in SEZ. It also includes comparison with other favourable tax regimes recently introduced in Russia.

Suggested Citation

  • Vladimir V. Gromov, 2018. "Problems and Improvement Issues of Russia’s SEZ Residents in Regard to Federal Taxation," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 39-50, February.
    • Handle: RePEc:fru:finjrn:180103:p:39-50
    DOI: 10.31107/2075-1990-2018-1-39-50
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    References listed on IDEAS

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    1. Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
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    More about this item

    Keywords

    taxation; tax system; special economic zones; SEZ resident; tax reliefs; income tax;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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