Abstract:

The article presents an evaluation of the impact of tax incentives offered by the state to tenants of special economic zones (SEZ) on how problems that hamper economic development in Primorsky region are being solved. The subject is highly relevant due to the fact that special economic zones are designed as an effective government policy instrument for achieving the goal of territorial development of Russia's Far East, including Primorsky region. By offering tax incentives it is possible to expand the tax base, raise more public revenue, and create new jobs. Too many tax incentives and tax preferences could cause a shortfall in public revenue without benefiting the development of a region. The article analyzes current trends in the theory and practice of evaluating the effectiveness of tax preferences.