Abstract:

The article presents an analysis of the findings of a study of the influence that various types of fiscal instruments have on the behavior of economic entities in the special economic zones (SEZ) of Russia's Maritime Territory. The article also analyzes the current business climate in the region with regard to fiscal support measures provided to the areas of the Far East. Building upon the results of a survey of SEZ tenants, the authors use correlation and regression analysis tools to evaluate the attractiveness of fiscal instruments facilitating business development in the special economic zones. The authors verify their hypotheses and perform a comparison among the types of business activities that the tenants are engaged in.