ОСОБЫЕ ЭКОНОМИЧЕСКИЕ ЗОНЫ В РОССИЙСКОЙ ФЕДЕРАЦИИ: ПРАВОВЫЕ АСПЕКТЫ РАЗВИТИЯ И ОЦЕНКА ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ

Abstract

Post-graduate student of the Department of Legal Support of Public Finance at the Institute of Legislation and Comparative Law under the Government of the Russian Federation. The main results of this study are the analysis of the regulatory framework for the formation and functioning of free (special) economic zones in the Russian Federation at certain stages of their development, which allowed the author to identify 3 stages of development of the SEZ of the Russian Federation and identify their general principles of functioning, which are provided for in the legislative documents, which were reflected in the reviewed legislative documents. Based on the clarification of the concepts of «free economic zones», «special economic zones», the author proposed to identify both definitions of concepts as a single concept, due to the fact that their essence is based on the same phenomenon, the provision of tax and customs benefits. Based on the analysis of legislative acts of the Russian Federation, it was possible to identify shortcomings and problems in the adopted legislative documents at the early stages of the development of SEZs and SEZs in Russia. To identify the prospects for the development of the regulatory framework of the SEZ, an assessment was made of the attractiveness and efficiency of using the mechanism of special economic zones in the RF.