Advantages of Business Operation as a Resident of a Priority Development Area

The article is analyzing the influence of preferential conditions for entrepreneurial activity in the status of a resident of the ‘territory of advanced development’ to the financial indicators of the organization. The anchor resident of the Priority Development Area “Naberezhnye Chelny”, the Chinese company “Haier”, which in eight years of functioning, commissioned six factories for the production of household equipment, in which the opening of another six factories, in the framework of the construction of the “Haier industrial park”, was taken as an object of study. The financial and economic indicators of the resident are analyzed, on the basis of which a 5‑multiple difference in paying taxes is revealed in comparison with the general taxation system. Other measures of support for such residents are: a decrease in administrative barriers, subsidizing interest rates, partial reimbursement of the costs of buying equipment. Our study proves the significant impact of the provided preferences on the results of economic activity of enterprises opening new production facilities with the status of “resident” in the “territory of advanced development”. Still, in the new conditions of the Russian economy, it is proposed to consider the target function of the “territories of advanced development” as the creation of conditions for attracting residents with high-tech production and, accordingly, the preferential territory is considered as a subsystem of the regional innovation ecosystem.