Развитие преференциального режима при реализации инвестиционных проектов промышленного освоения территории Арк­тической зоны Российской Федерации

Abstract

The relevance of preferential treatment study in the Arctic is due to the need to find opportunities for the accelerated development of these territories. The article reveals the differences between the formed Arctic preferential treatment and the already working format of priority development areas (PDA) and assesses their effectiveness. The basis of the scientific method of assessment is an inventory of budget expenditures (falling customs payments) associated with the implementation of measures to stimulate economic growth). Special attention the author pays to intra-Arctic differentiation of preferential treatment. He outlines that the interest in the implementation of projects in the Arctic territories on the part of the business community is only growing, which indicates the demand for a complex of tax and administrative benefits. In the current sanctions period, preferences, for example, are in demand. The author specifies new measures that one can supplement by the system of preferences in the coming years. The possibilities of direct tax regulation are practically exhausted. It is obvious that although there is no alternative to the Arctic preferential treatment for improving entrepreneurial activity, it only solves the issues of targeted stimulation of the development of territories. The problems of population decline, improving the quality of life in the Arctic require a systematic solution; therefore, in the direction of synergy of preferential and system-wide measures, the development of state economic policy should be justified.