Abstract
At present, all countries of the world, including Kazakhstan, in the sphere of the global economy are solving the problem of increasing the rates of economic growth. Experience shows that special economic zones can be such “points of economic growth”. The level of economic development, geographic location, natural and climatic factors and a number of other factors, of course, distinguish Kazakhstan in terms of the existing potential for the development of special economic zones. The zones created in Kazakhstan have different specializations and, accordingly, different goals, which are solved with varying degrees of success. The real results of the functioning of SEZ in Kazakhstan are still difficult to be attributed to absolutely positive. Taking into account the ambiguous results of the activities of special economic zones, the state has been taking measures for a number of years to increase their efficiency and transform the institutional framework of their activities. The existing and new promising special economic zones are intended to contribute to the achievement of these goals. Therefore, it is necessary to expand the use of such a tool as SEZ in every possible way, to study methods to improve the efficiency of their functioning. This will make it possible to objectively assess the possible prospects for the creation and development of SEZ in the Kazakhstan’s economy.
Highlights
Special economic zones are a part of the national economic space, where a special system of benefits and incentives is used, which is not applied in the rest of the country
Kazakhstan has a number of undeniable advantages for investors over other member countries of the Eurasian Economic Union (EAEU)
Comparing the tax systems of the three countries, we can say that taxation in Kazakhstan is much more liberal than in the other two countries and, the conditions for carrying out activities and the existing legal regime in the Kazakhstan’s and Armenian’s SEZ are more favorable than in the economic zones of other EAEU members (Table 1, p. 32)
Summary
Special economic zones are a part of the national economic space, where a special system of benefits and incentives is used, which is not applied in the rest of the country. SEZ are, to one degree or another, a separate geographic territory. The territories most favorable for the location of SEZ, as a rule, have a border position and have a developed transport, industrial and social infrastructure. Sometimes the creation of a SEZ turns out to be expedient in areas of new economic development that do not have these advantages, but have natural resources that allow solving important national tasks
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