Preferential Regimes Research Articles

Application of Public-Private Partnership Mechanisms to Ensure Innovative Development of the Healthcare Sector

INTRODUCTION. The pursuit of technological sovereignty in the current geopolitical situation has led to a growing emphasis on studying relations in the field of government support for healthcare innovation, in particular, the institute of public–private partnership (PPP). In the face of the challenges presented by sanctions, the economic crisis, and a potential deficit in sustainably competitive national innovative medical products, the Russian government is confronted with the necessity of financing the development and production of innovative medical products, including through involving private partners (investors). The use of PPP mechanisms is essential for the achievement of technological sovereignty. In addition to attracting private capital and competences, PPP mechanisms can significantly accelerate the development, realisation, and introduction of innovative medical products, improve the quality of medical care, and increase the production of medicines and medical devices.AIM. This study aimed to analyse existing PPP mechanisms for the development of the Russian healthcare, science, and technology sectors within the framework of state–business relations and to identify optimal models for the development, realisation, introduction, and production of innovative medical products.MATERIALS AND METHODS. The study analysed Russian federal legislation using an information-based analytical approach to identify the most promising mechanisms for innovative development in healthcare, with a focus on PPP models.RESULTS. The article considers frequently encountered forms of possible government involvement in and support of innovative healthcare development with the aim of increasing efficiency and scaling up the realisation and introduction of innovative medical products. Additional aspects covered include the funding of technological sovereignty projects, the expansion of preferential regimes, and the concept of using PPP models. The article presents various PPP realisation mechanisms, including special investment contracts, concession agreements, and PPP agreements, which allow placing infrastructure facilities under the management of private partners. The transferred facilities may include production facilities, research centres, and other facilities necessary for innovative development. The article pays particular attention to the terms and features of concession agreements in the healthcare sector, considers the distribution of duties and responsibilities between the parties involved, and investigates the use of the risk-based approach. Additionally, the article analyses established business practices to identify conditions that are necessary for the parties to a concession agreement.CONCLUSIONS. The realisation of PPP projects in the innovative development of the healthcare sector requires taking into account and overcoming constraining factors, including technological and administrative barriers that may hinder effective development. The authors believe that the most preferable PPP form is the concession agreement model.

Territories with special regimes — the engine of Russian economic development

There are more than 50 territories with preferential regimes for business in Russia, and their number is constantly growing. Over 19 years of existence, special economic zones (SEZ) have attracted almost two trillion rubles of investment and created more than 50 thousand jobs. The article examines the main types of territories with preferential regimes, their advantages for investors and residents, and discusses the current situation with the development of SEZs in Russia, including problems and prospects. Particular attention is paid to the role of management companies in the development of SEZs, and key factors contributing to the successful development of territories with special regimes are highlighted.

Инструменты поддержки предпринимательства в Арктике: резильентный подход

The article deals with the development of state support for business in the Arctic zone of Russia for the period 2020–2023 from the position of the resilient approach. Achieving national strategic objectives in the region necessitates the formulation of new approaches to implementing state support, taking into account the “updated” priorities and the accelerating changes. The demand for a modern interpretation of the concept of resilience is driven by practical requirements to address the challenges of economic sustainability. The analysis conducted demonstrates that the development of the Russian Arctic zone will depend on the “properly adjusted” mechanisms of state support and systemic measures aimed at creating favorable conditions for entrepreneurship, the livelihoods of the population, and the traditional sector of the ethno-economy in this region. There is an urgent need to establish a comprehensive support system to address national tasks in the Arctic, including the development of key settlements. This involves simplifying permitting procedures, creating infrastructure, refining and coordinating preferential regimes integrated into the strategic planning system, providing comprehensive support for businesses from regional and local authorities, and utilizing tax catalysts to enhance the resilience of the socio-economic systems of settlements in the northeastern Arctic zone of Russia.

The Race for New Residents: Preferential Regimes and Rethinking Tax Residency under the New Phase of Tax Competition

The Race for New Residents: Preferential Regimes and Rethinking Tax Residency under the New Phase of Tax Competition

Transformation of theoretical approaches to enhancing the effectiveness of preferential policies

The article presents the results of many years of research by the authors on the evolution of theoretical and methodological approaches to substantiate the prerequisites and conditions for the creation of preferential regimes in various countries and regions. Based on a generalization of a large array of information sources, it was concluded that the applied forms of these regimes (free and special economic zones, free ports, territories of rapid socio-economic development, etc.) are components of regional systems in which special conditions for the functioning of entrepreneurial enterprises are legally established. structures to achieve strategic goals of economic growth. The above study notes the negative experience of creating free economic zones in the Russian Federation in the 90s of the last century due to organizational and economic omissions in the ongoing state policy, with an emphasis on the need for a more informed approach to managing the effectiveness of the implementation of such national projects in the current conditions of stagnation of the Russian economy. Paying special attention to the specifics of the stages of development of preferential regimes, the authors of the article propose a systematization of numerous factors influencing their effectiveness based on the characteristics of spatial localization, level of management, and degree of distribution. The theoretical and practical significance is represented by the author's approach to the formation of a system for managing the effectiveness of preferential regimes, starting with its main component — setting goals for their creation, consistent with the strategic goals of the development of regions and the country. Recognizing the existing imperfection of the holistic system for assessing the effectiveness and efficiency of preferential regimes that are in the process of formation in Russia, the authors emphasize the timeliness and importance of developing appropriate methodological tools, especially taking into account modern external challenges.

Financial and Legal Goals of the Development of Territorial Preferential Regimes

Financial and Legal Goals of the Development of Territorial Preferential Regimes

SPECIAL ECONOMIC ZONES: BASIC PREFERENCES AND LEGAL REGULATION

The article is dedicated to the definition of the peculiarities of legal regulation of creation and functioning of special economic zones on the territory of Ukraine. The main preferences have been characterized, which are provided to ensure the liberalized regime of such zones. The classification of preferences has been carried out in accordance with the nature, grounds and consequences of the implementation. It has been classified: the fiscal and organizational; the political and economic preferences; the preferences for foreign and domestic investors; as well as the preferences based on domestic legislation and/or on the norms of the international agreements. The relevance of the research subject is due to the need to form an updated concept of legislative regulation of the regimes of special economic zones in Ukraine. The methodological basis of the research is formed by general scientific and special legal methods of scientific knowledge (dialectical, analysis and synthesis, scientific abstraction, forecasting). The article is aimed at formulating the basic scientific principles for updating the normative regulation and practical application of the preferential regime of special economic zones in Ukraine in the post-war period, determining the essence and characteristics of the main privileges and simplifications used in them. The task of the article is the developing proposals for the formation of a theoretically-applied basis for updating the current legislation of Ukraine on special economic zones and improving the legal regulation of their regimes. The article has characterized and analyzed the norms of laws and by-laws acts, aimed at regulating relations in the sphere of functioning of special economic zones in Ukraine, their insufficient character has been noted. The levels of such legal regulation have been defined: the national and local. It has been proposed to update the regulatory basis of the special economic zone in the Danube region, due to its significant importance and growth in 2022-2024.

Эффективность преференциального режима для предприятий российской Арк­тики: инструментарий и результаты оценки

The preferential regime for business activities in the Russian Arctic is a new regulatory mechanism that requires monitoring of implementation and evaluation of effectiveness. The issues of the effects of preferential treatment at the enterprise level fail essential study, which complicates the further development of this regulatory instrument. The authors focus their study at developing and testing tools for assessing the effectiveness of the preferential regime at the level of hotel companies, as well as identifying general trends in the implementation of the regulatory mechanism. They reveal that the revenue of resident companies have increased by an average of 4.6 times since receiving the status. In the structure of production factors, there is an increase in the importance of the labor factor in generating revenue for new resident companies and an increase in the importance of the capital factor for old resident companies (opened before 2020). The value of projects of new residents for the development of the local regions may be largely associated with the implementation of the function of the labor market social stabilization. The significance of the projects of “old residents” for the local regions lies in the intensification of the development of propulsion industries and specialization industries.

Assessing the Feasibility of Establishing special Economic Zones: Geo-economic Mapping Method

The purpose of the study is to systematize factors of successful and sustainable functioning of special economic zones, as well as to develop tools to map of zones on a map of a country with the competitive advantages of individual territories identified therein in order to make recommendations for improving the zonal policy. The relevance of the study is due to the fact that in the context of global shocks, a special preferential regime, flexible governance models of special economic zones are not determinants of their successful application in order to promote national investment strategies. The geo-economic advantages of the territories within which the special economic zones operate come to the fore. Such advantages are the basis for the formation of poles of economic, commercial, industrial and innovative growth. The use of methods of theoretical (analysis, synthesis, generalization) and empirical (comparison, measurement) research allowed the authors to reveal the content of effects associated with the functioning of special zones, to highlight the problems of their measurement; to generalize the features of preferential regimes of Russia; to systematize the geo-economic factors of successful and sustainable operation of special zones. The method of geo-economic mapping was used to identify the correspondence between the competitive advantages of territories and special zones created within their borders. As a result, it is proposed to classify key geo-economic factors that determine the potential successful functioning of special zones into three groups: spatial, economic and organizational. These groups of factors, according to the authors, should be considered in terms of formation and retention of geo-economic advantages: general, caused by public management and specialized. The method of geo-economic mapping identifies regions whose special zones correspond to the level of development of the identified geo-economic advantages, as well as those whose conditions are most likely not to maximize the effect of the special zones localized in their territory. It is recommended to establish a system for monitoring the conformity of specialization of regions with the profile of special economic zones established within their borders.

Зарубежный опыт финансово-правового регулирования территориальных преференциальных режимов

The article is devoted to the consideration of foreign experience in the legal regulation of territorial preferential regimes. The greatest emphasis in the article is on identifying limitations, including those determined by the principles of constructing the state tax system, as well as the international obligations undertaken. Several countries with experience in creating territorial preferential regimes, as well as members of various international associations, were selected as examples for analysis. The article also analyzes the findings of the study on the negative experience of using preferential regimes in developing countries and its reasons.

Influence of preferential regimes on the Russian Far East development

The purpose of the study is to assess the impact of preferential regimes on the socio-economic development of territories on the example of the Far Eastern regions. We use both quantitative (e.g. regression and correlation analysis, modeling, method of averages, index method, “difference in differences”, factor analysis) and qualitative methods (document analysis, case-study, benchmarking, classification). The creation of preferential regimes, such as the Territory of Advanced Development, Free Port of Vladivostok, Arctic Zone of the Russian Federation, was a key element of the Far East development policy. To manage these preferential regimes a development institution has been created named Corporation for the Far East and the Arctic Development (CFEAD). We carried out the evaluation of the indicators of preferential regimes functioning and the socio-economic development of the Far Eastern regions. We identified the regions where these regimes have a positive impact on economic growth, and estimated the degree of the CFEAD’s assistance to their success. Also we worked out recommendations for optimizing preferential regimes and development institutions activities, which are acceptable both for the regions of the Far Eastern Federal District and in the all-Russian context.

Понятие и признаки территориальных преференциальных режимов: конституционно-правовые аспекты институционализации и финансового регулирования

The article reveals the features of territorial preferential regimes in the legal mechanism of the interconnected implementation of the socio-economic and territorial policies of the government. It also substantiates the need for a constitutional understanding of their legal regulation, including the financial one, through achieving not a narrow fiscal, but a general social effect, balancing private and public interests, increasing both the efficiency of implementing publicly significant tasks in the relevant territory and the living standards of the population. Analysis is made of the problems and drawbacks of current regulation in this sphere which have systematical character and indicate the lack of strategical and conceptual goal setting. Based on current methodological approaches, and constitutional legal cases, the article proposes the authorial definition of the concept and features of territorial preferential zones.

Preferential Regime of the Russian Arctic: Tendencies and First Results from Realization of the World’s Largest Special Economic Zone

The preferential regime of the Arctic Zone of the Russian Federation is the latest regulatory mechanism designed to overcome negative socio-economic trends in the macroregion. The accumulated factual data over the three-year period of this work have made it possible to make the first reasonable estimates of its effects on the regional economy. The purpose of this study is to investigate the presence of transformational changes in the relationship between employment and investment due to the introduction of the preferential regime for key sectors in the regions that are fully or partially included in the Russian Arctic. The relationship between investment and employment in regional industries was studied using least squares regression analysis using Advanced Grapher 2.2 software. The results show, firstly, significant differences in trends in the implementation of preferential treatment: increased economic specialization of some regions and diversification of the economies of other regions. Secondly, there is a slowdown in the emergence of new projects. Thirdly, the markedly different employment effects across industries and regions of the Russian Arctic, as well as the changing nature of the relationship between investment and employment, require a significant revision of regulatory measures and economic policies to maximize regime effects and achieve sustainable long-term regional development.

MECHANISMS FOR THE IMPLEMENTATION OF INTERNATIONAL INDUSTRIAL COOPERATION AND INTERNATIONAL TRADE OF THE REPUBLIC OF TATARSTAN AND THE POSSIBILITIES OF THEIR USE BY THE ENTITIES OF THE RUSSIAN FEDERATION

In a turbulent economic macro-environment, to ensure sustainable development of the state and its regions, classical commodity exchange operations are being reformatted both through changing basic partners, changing the geography of markets and product lines, and through intensifying the launch of new multinational production projects that make it possible to compensate for the loss of part of foreign supplies in the format of import substitution , generate innovative solutions based on synergy that become domestic intellectual property. The Republic of Tatarstan is one of the supporting regions of the Russian Federation, a leader in many macroeconomic indicators, investment attractiveness and quality of life. Its developments in the field of international relations and trade are analyzed from the standpoint of efficiency, features of the work of infrastructure elements, such as special economic zones, foreign representative offices, business missions, the Chamber of Commerce and Industry, the Investment Development Agency, and the Export Support Center. Conclusions are drawn about the intensification of all types of cooperation with the People's Republic of China, countries of the Muslim world and with various countries of the EAEU and the CIS, indicating the determining role of the economic structure of all partners, including the presence of preferential regimes of interaction. If increasing global trade turnover is clearly a positive process, then the selection of international industrial cooperation projects should be accompanied by in-depth business analysis of the complementarity of the goals and capabilities of the countries participating in industrial cooperation. Another important conclusion is the need to analyze the potential of Russian regions to identify opportunities for scaling the experience of Tatarstan - the presence of a foundation of industrial cooperation that is mutually beneficial for all parties and infrastructure that ensures the effectiveness of international cooperation. Differences between the Russian and regional economy as its meso-level may lead to an unsuccessful attempt to scale the best practices of the Republic of Tatarstan. In this regard, it is proposed to create a system for connecting part of the regions of the Russian Federation to the channels of international cooperation created in the Republic of Tatarstan to enhance interaction primarily with partners from the countries of the Islamic world.

CURRENT STATE AND PROSPECTS FOR EXPANDING THE EXPORT OF DOMESTIC INDUSTRIAL PRODUCTS TO RAPIDLY DEVELOPING COUNTRIES OF ASIA

The article analyzes the current state and prospects of development of exports of domestic industrial products to the rapidly developing countries of Asia, in particular to Indonesia, Thailand, Bangladesh and the Philippines. It is shown that today Ukraine is a full-fledged participant in the globalization process, and its further development will largely depend on the priorities of its foreign economic integration policy, the formation and implementation of which should be based on building strategic relations with both individual Asian countries and various regional associations. It is substantiated that the need to intensify Ukraine’s cooperation with Asian countries is caused not only by the global transformation in the balance of power of the world economy, but also by the need for export diversification of foreign trade in the context of Russian aggression. The analysis shows that by 2022, the demand for domestic industrial products in the markets of Indonesia and Thailand had positive dynamics and ensured, albeit not a significant increase in the export of Ukrainian high-tech goods. Despite the positive trade balance, demand for domestic industrial products in the markets of Bangladesh and the Philippines was characterized by a gradual decline until 2022. In general, the share of domestic industrial products in the structure of exports to these countries is quite low: Indonesia - 0.7%, Thailand - 3.0%, Bangladesh - 4.3%, and the Philippines - 9.9%. At the same time, the share of industrial products from these countries in the structure of Ukrainian imports was much higher, in particular: Indonesia - 20.0%, Thailand - 82.1%, Bangladesh - 96.8%, and the Philippines - 92.4%. Due to the large-scale invasion of Ukraine by Russia, the article estimates the losses in foreign trade between Ukraine and rapidly developing Asian countries in 2022. In particular, it is shown that the volume of foreign trade turnover between Ukraine and Indonesia will decrease by 39.2% compared to 2021, Thailand - by 35.3%, Bangladesh - by 48.6%, and the Philippines - by 38.6%. Based on the analysis of scientific and statistical literature, it is established that the determining instrument of trade policy of the rapidly developing Asian countries is customs tariffs, various preferential regimes and benefits for industrial products in accordance with various bilateral and regional trade agreements. In order to further develop partnership relations between Ukraine and the rapidly developing countries of Asia, it is proposed to intensify and strengthen the dialogue on deepening trade and economic cooperation through the system of trade policy instruments. In terms of further research, additional studies are proposed to determine the prospects for concluding bilateral trade agreements on FTAs between individual countries and developing a long-term strategy for trade and economic cooperation.

Strategic goal: Enhancing economic growth and labor force in the arctic zone

The authors in their study examined the forms of state support implemented in the Russian Federation to increase labor force and enhance the budgetary independence of the Russian Arctic regions. They investigated the impact of state support on business development and its effects on demographic indicators and gross regional product growth in the Russian regions encompassed by the Arctic zone. The preferential regime of the Arctic zone of the Russian Federation represents the latest regulatory mechanism aimed at counteracting negative socio-economic trends in the macro-region. The purpose of this study is to analyze the transformational changes in the relationship between employment and investment due to the implementation of the preferential regime in the regions fully or partially included in the Russian Arctic.

Особливості обліку, звітності та оподаткування суб’єктів господарювання сфери гостинності

The aim of the article is to study the theoretical and practical issues regarding the procedure, in accordance with the current regulatory framework, for determining economic entities that carry out activities in the field of services for the accommodation of persons for short-term temporary residence. The economic entities that are tax agents for the payment of tourist tax have been identified, as well as the possibility of expanding the base of taxation with tourist tax for a separate category of economic entities involved in the accommodation of persons for temporary short-term residence, through the introduction of licensing of certain types of activities, has been substantiated. The main aspects and systems of taxation of economic entities related to the hotel and restaurant business are emphasized, including the use of the preferential regime of taxation of services by value added tax. The problematic issues of the organization of accounting and control over the payment of excise duty in the implementation of the sale of alcoholic beverages are identified and the main aspects and features for ensuring control over its implementation in multicomponent alcoholic beverages are emphasized to prevent the imposition of financial sanctions by the tax authorities when they carry out control measures. The expediency of using electronic accounting devices in the sale of excisable products with the possibility of its classification by type and volume has been determined. The main directions and procedure for reflecting in the accounting of incomes related to the accommodation of persons for temporary residence and the provision of related services during their residence are studied. It is proposed to improve the existing forms of primary registration of persons who temporarily rent housing, as well as to expand their use for economic entities, i. e. individuals who provide temporary accommodation services for short-term residence.

Direction with the discovery of legal control in the field of support for rare types of entrepreneurial activity

Within the framework of the article, an analysis of the current state of legal support in the field of support for certain types of entrepreneurial activity was carried out and ways for further development of legislation in this area were proposed. An assessment is made of the current preferential legal regimes for conducting certain types of entrepreneurial activity. In particular, the author focuses on special economic zones, industrial (industrial) parks, a special investment contract and territories of advanced socio-economic development. The problems of each of the considered legal regimes are indicated. Based on this, theoretical proposals are formulated aimed at optimizing and increasing the efficiency of the entire system of measures to support individual sectors of the economy. These theoretical proposals are based on a single conceptual model of legal regulation of preferential regimes for doing business. The basis of the new conceptual model should be a separate Law on preferential regimes for doing business. Within the framework of this normative act, the preferential legal regimes that are currently quite fragmented in relation to each other will unite into a coherent and orderly system of tools to support certain areas of entrepreneurial activity.

Agriculture in the Polar Regions: New Approaches to Historical Challenges

The implementation of the Northern Sea Route Development Programme aims to increase the permanent population of the Arctic zone of Russia. This problem cannot be solved without a corresponding enhancement of the food supply of the Arctic. The importance of the study is conditioned by the need to modernize the system of food supply of the Arctic territories in the context of external threats. The article examines approaches to developing agriculture and solving the problem of food security in the Arctic regions of Russia. The authors consider the possibilities of the permanent population of the Arctic to produce enough food for their own consumption and the influence of preferential regimes on the development of agriculture and the solution of food security. The authors have analyzed the current regulatory acts and the results of their implementation in the Arctic zone of the Russian Federation, based on which an assessment of the state policy’s performance in modern conditions is given, together with the authors’ recommendations for addressing the abovementioned task.

Социально-экономическое развитие горного региона России: проблемы и перспективы

The paper presents the results of studying the main challenges and searching for opportunities to ensure dynamic social and economic development of the Republic of Tyva, a mountainous depressive subject of the Russian Federation, located near the eastern border of the country. Based on analysis and synthesis of indicators from various periods of the region's development, irregularity (instability) of its dynamics is demonstrated. The paper reveals the main reasons for lagging behind and the development factors. The need for a more detailed research into the specific features of this region is emphasized with due account of these differences in the development of the state regulatory measures in relation to similar territories of the country. The authors make the following pilot proposals to develop preferential regimes within the territory of this mountainous and problematic subject of the country: (1) to achieve the level of average per capita monetary income of residents in the amount of 40 thousand rubles (the average Russian level), it is necessary to increase the GRP of the region at least to 110-150 billion rubles, (2) to ensure the growth of average per capita monetary income of the residents of this region to reach 800 USD per month (the average European level), it is necessary to increase the gross regional product to 350.0 billion rubles. Such indicators can ensure dynamic social and economic development of the Republic of Tyva.