Abstract:

 The article examines the applied measures of tax incentives in special economic zones (SEZ) of Russia and foreign countries.  The authors carried out a comparative analysis of the results of SEZ activities in the Russian Federation and abroad. It was found that the creation of an SEZ is necessary in order to equalize regional development and increase investment attractiveness (including the level of regional budget provision).  The analysis of tax incentives for SEZ development has indicated that their presence is not a key factor for SEZ residents, but they lead to falling state budget revenues.  It is concluded that effective tax administration contributes to the sustainability of the development of these territories, if it is based on maintaining and expanding the total tax base.