Assessing the invariance of the fiscal effect from budget and tax instruments of stimulation in special economic zones

Subject. This article discusses the fiscal effectiveness of preferential regimes operating in the territories of special economic zones of the Russian Federation. Objectives. The article aims to analyze the interconnections between the application of budgetary-tax incentive tools for residents of special economic zones and the dynamics of the fiscal effect. Methods. For the study, I used the methods of correlation analysis, induction, deduction, and systems analysis. Results. The article considers the relationship between the fiscal effect and the instruments of budgetary and tax incentives for special economic zones. Conclusions. The different nature of the relationship between tax benefits and the fiscal effect in the form of tax revenues at various stages of the development of special economic zones determines the complexity of the mentioned assessment.