Tax Incentives for SEZ Residents: Russian Reality and Foreign Experience

The article examines the features of the development of special economic zones and analyzes the factors that determine their effectiveness in Russian and foreign practice. Based on a study of foreign experience in the functioning of SEZs, the article identifies approaches suitable for implementation in Russia. It is shown that the concentration of residents in a zone with a preferential regime is not a sufficient condition for ensuring a sustainable socio-economic effect. Of key importance are cooperation with regional industries, well-developed engineering and transport infrastructure, the presence of competence centers, as well as stable rules and conditions for the application of benefits for residents. Tax and non-tax incentives for the development of SEZs in the Russian Federation have been analyzed and proposed, based on the principle of consideration (remuneration) for preferences and the linkage between the volume of benefits provided and the investment and innovation activity of residents.