SPECIAL ECONOMIC ZONES IN RUSSIA AND FOREIGN COUNTRIES: BUDGET RISKS AND TAX EXPENDITURES

被引：0

作者：

Reut, Anna V. ^{[1
]}

Paul, Aleksei G. ^{[2
,3
]}

Soloveva, Natalia A. ^{[3
,4
,5
]}

机构：

[1] Financial Univ Govt Russia Federat, Dept Legal Regulat Econ Act, Moscow, Russia

[2] Voronezh State Univ, Fac Law, Financial Law Dept, Voronezh, Russia

[3] Informat & Org Ctr Res Publ Finances & Tax Law Co, Gdansk, Poland

[4] Voronezh State Univ, Fac Int Relat, Dept Int Econ & Int Business Act, Voronezh, Russia

[5] Int Fiscal Assoc, Russian Branch, Moscow, Russia

来源：

FINANCIAL LEW TOWARDS CHALLENGES OF THE XXI CENTURY | 2017年 / 580卷

关键词：

Special Economic Zones; Budget Risk; Tax Expenditures; Tax Incentives;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

The present study examines the legal aspects of the management and tax incentivization of special economic zones in the Russian Federation and foreign countries. The study proves that ineffectual management and ineffective tax incentives are one of the main reasons for the failure of special economic zones that lead to unwarranted budget risks and uncompensated tax expenditures as well. The study proposed legal measures for optimization of management system and tax incentives in SEZs, which could have an impact on reducing budget risks, tax expenditures and other budget losses. The purpose of this study is to offer legal measures for optimization of management system and tax incentives used in SEZs that would have an impact on reducing budget risks, tax expenditures and other budget losses. The purpose of the study predetermined the choice of applied research methods, among which comparative method should be highlighted.

引用

页码：434 / 451

页数：18