Abstract
The article examines special economic zones (SEZs) as an integrative instrument of state investment policy, which ensures the attraction of direct domestic and foreign investment in Russian regions and key sectors of the domestic economy. There is a tendency to transfer the management of these territories to regional authorities, which makes it possible to achieve a higher budgetary and social efficiency of the SEZ development. The tax preferences in the SEZ and the features of their structure, which contribute to the mobilization of a larger number of investors in the regions of the Russian Federation, are considered. The performance indicators of the SEZ of various types for 2020 have been analyzed; a number of problems, indicating the need to improve the mechanisms for SEZ regulating at the regional level, have been identified, and possible ways to overcome them have been determined.
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