Fiscal effectiveness of preferential regimes: indicators and assessment methods

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The article analyzes information on indicators characterizing the activities of special economic zones. The classification of indicators is carried out, divided into indicators of long-term and short-term incentives and acting as factors influencing the fiscal effect, as well as indicators characterizing the fiscal effect of the use of incentive tools. With regard to short–term incentive instruments, a correlation analysis was conducted of the relationship between tax benefits provided to residents of special economic zones and tax revenues for the period from 2018 to 2024, based on reports from the Ministry of Economic Development of the Russian Federation. Based on the results of the study, conclusions were drawn about the relationship between the effectiveness of special economic zones and the fiscal effectiveness of the corresponding preferential regimes. Recommendations related to the actualization of the cluster approach for the further development and improvement of the effectiveness of special economic zones are given.

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Special economic zones, fiscal efficiency, benefits, incentive, indicators

Короткий адрес: https://sciup.org/142245983

IDR: 142245983   |   УДК: 336.2   |   DOI: 10.17513/vaael.4336