Tax and Customs Regulation in the SEZ
- Authors: Moroz V.V.1, Dolatova D.Z.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 20, No 4 (2024)
- Pages: 230-235
- Section: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/684463
- EDN: https://elibrary.ru/GMQAMM
- ID: 684463
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Abstract
The purpose of the study. This article discusses the topic of current and retrospective experience of tax and customs regulation of special economic zones in the practice of the Russian Federation. The paper presents and analyzes various domestic studies that have been devoted to the issues of effective tax and customs regulation of special economic zones in international practice and, in particular, in Russia. In addition, up-to-date statistical information was provided on the implementation of the mechanism of special economic zones and its impact on the pace of development of the national economy. Conclusions. As a result of the conducted research, important forms of tax and customs support for residents of special economic zones were identified, prospects for methodologies and the need for the development of this mechanism were highlighted, both in the field of tax and customs regulation, taking into account the current difficult situation in the global economic arena.
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About the authors
Viktor V. Moroz
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: mvv88@list.ru
SPIN-code: 4495-5016
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Russian Federation, MoscowDana Z. Dolatova
Financial University under the Government of the Russian Federation
Email: dana02_02@mail.ru
SPIN-code: 7880-6505
the Faculty of Taxes, Audit and Business Analysis
Russian Federation, MoscowReferences
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