Abstract:

Special economic zones (SEZ) have seen widespread implementation in international practice and act as one of the instruments used to stimulate economic development of a country as a whole, specific regions, and areas of national economy, which is especially relevant in conditions of crisis and slowed economic development. This article considers the types of special economic zones in use in the Russian Federation and studies taxation preferences afforded to residents (participants) of Russian SEZs. Special attention is given to the investigation of preferences in wage fund taxation, in particular the amount of income tax and the rates of insurance contributions to the wage fund applied by SEZ contributors in Russia. The article will analyze indices of the activity of different types of Russian SEZs, identify problems in their performance and make conclusions about their productivity. It will also look at the feasibility of applying reduced tariffs on social contributions for different types of special economic zones, including industrial/development zones, technical/innovation zones, and recreational and touristic zones, depending on the cost structure typical for each type of SEZ. Finally the article will draw conclusions about which types of SEZ are most justified for implementing reduced tariffs on social contributions and about the perspectives of the long-term development and improvement of SEZs in Russia.