Template-Type: ReDIF-Article 1.0
Author-Name: Olga A. Sinenko
Author-Email: sinenko.oa@dvfu.ru
Author-Workplace-Name: Far Eastern Federal University, Vladivostok 690922, Russian Federation
Author-Name: Alexey Yu. Domnikov
Author-Email: domnikov@e1.ru
Author-Workplace-Name: Ural Federal University, Yekaterinburg 620002, Russian Federation
Title: Property Taxation of Companies in Territories With a Special Economic Status
Abstract: The article is devoted to the study of fiscal mechanisms of regulation of property taxation in the territories with a special economic status. The purpose of this work is to analyze the specifics of property taxes, to assess the value and structure of tax preferences provided, as well as to identify trends in property taxation of companies within the territories with a special economic status. The paper explores the features of property taxation within these territories both in Russia and in foreign countries. It is concluded that in foreign practice tax preferences on property taxes are applied mainly to high-tech companies in special territories. The article analyzes the tax preferences for property taxes in Russia granted to the residents for the period of functioning of special economic zones, territories of advanced socio-economic development and the Free Port of Vladivostok. 
Classification-JEL: H20, H21, H25
Keywords: property taxes, tax incentives, territories with special economic status
Journal: Finansovyj žhurnal — Financial Journal
Pages: 74-85
Issue: 3
Year: 2022
Month: June
DOI: 10.31107/2075-1990-2022-3-74-85
File-URL: https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2022/3/statii/05_3_2022_v14.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:220305:p:74-85