Template-Type: ReDIF-Article 1.0
Author-Name: Vladimir V. Gromov
Author-Email: Gromov@iep.ru
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration (RANEPA), Moscow, Russia 
Title: Problems and Improvement Issues of Russia’s SEZ Residents in Regard to Federal Taxation
Abstract:  Special Economic Zones are important mechanism of attracting investments to regions but in recent years their number has significantly reduced and other investment tools have appeared. Since taxation directly affects investment decisions, the article provides estimation of current federal tax reliefs concerning SEZ residents in terms of their ability to create incentives for obtaining resident status in SEZ. It also includes comparison with other favourable tax regimes recently introduced in Russia.
Classification-JEL: H32
Keywords: taxation, tax system, special economic zones, SEZ resident, tax reliefs, income tax
Journal: Finansovyj žhurnal — Financial Journal
Pages: 39-50
Issue: 1
Year: 2018
Month: February
DOI: 10.31107/2075-1990-2018-1-39-50
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2018/1/statii_2018_1/fm_2018_1__03.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:180103:p:39-50