Tax policy of the Kaliningrad region

The article summarizes and discloses the theoretical aspects of tax policy. The principles of formation of the tax policy of the Kaliningrad region are considered. The role of the formation of the tax policy of the region in the conditions of a free economic zone for the Kaliningrad region is shown. Emphasis is placed on the privileges enjoyed by registered residents. The article analyzes the special legal regime of the special economic zone, valid until 2045 throughout the region, which allows residents to receive preferences on regional taxes for business development in the Kaliningrad region.