Far eastern advanced special economic zones: how to increase the integrated assessing of financial resources?

The mechanism of advanced special economic zones (hereinafter referred to as ASEZ), used in the Far East since 2015, is decisive for achieving the goals of accelerated socio-economic development defined by the President of the Russian Federation, including attracting private investment in the macroregion. The article provides an up-to-date description of the progress of development of ASEZ in the Far East. Based on the results of the analysis, differences in the dynamics and quality of development of ASEZ have been established, which form the prerequisites for increasing the complexity of the methodology for monitoring and assessing the effectiveness of ASEZ. Certain shortcomings of the current methodology for assessing the effectiveness and monitoring performance indicators of priority development areas have been identified, including in terms of taking into account, as elements of such an assessment, an analysis of the effectiveness of investment tax incentives, carried out in parallel by the Ministry of Finance of Russia. The use of longterm plans for their development is proposed as a potential source for carrying out a plan-fact analysis of indicators of current monitoring of the functioning of ASEZ, however, the requirements for which are quite vague, and the procedure for monitoring their implementation is not legally defined. Based on the results of the study, it was concluded that it is necessary to take additional measures to improve the efficiency of monitoring and evaluating the use of the entire set of financial support instruments within the framework of the ASEZ mechanism and appropriate recommendations were proposed.