Pavlov, P.V. Efficiency evaluation for the functioning of special economic zones: legal regulation and economic contents.

Abstract: The special economic zone is part of territory of the Russian Federation, which is defined by the Government of the Russian Federation, where there is a special regime for the entrepreneurial activities. Territory of a special zone is a part of an economic area, where a certain system of preferences and stimuli for the entrepreneurial activities is being applied. Special regime of entrepreneurial activities in the territory of the SEZ is manifested by provision to the SEZ residents of various preferences: customs (foreign trade), tax, financial (various forms of subsidies, which may be provided as lowered rent for the use of plots of land and production constructions, preferential credits, etc.), administrative (simplified procedures for the organization registration, simplified procedures for entry and leave of foreign citizens, etc.). The article reveals the definition of efficiency of functioning of the special economic zones (SEZ), providing various methods and markers for its evaluation. The article includes a retrospective analysis of the legal regulation process for the evaluation of efficiency of functioning of the SEZ. The author also pays attention to the efficiency results of the functioning of the SEZ in Russia for the period since they were formed to the current period. The study contains quantity and quality analysis, as well as a retrospective analysis of efficiency evaluation for the functioning of special economic zones. The author also evaluates the blocks of markers for budget, social, tax, economic efficiency of special economic zones. Analysis of functioning of the SEZ in Russia has shown a number of topical issues: 1. Lowering of the staff number in one of the largest SEZ of Industrial Production Type residents in Tatarstan due to the termination of its activities; 2. Lack of residents of the SEZ of Production type in Habarovsk region and Murmansk region; 3. Lack of approved plans for the development of the SEZ of the Tourist Cluster in the North Caucasian Federal District; 4. There are still unresolved issues as to the volume and sources of financing for the infrastructure objects necessary for the functioning of the SEZ of Tourist Recreation Type in the Primorsky region; 4. There is low average weighted value of efficiency of the functioning of the SEZ of Industrial Production Type in Ulyanovsk region; 6. There is a very low marker for the general territory of the land used by the residents of all of the SEZ, it is just 11 per cent. As a result of the efficiency analysis for the functioning of the SEZ and for the purpose of the improvement of this mechanism, the proposals are made for the amendments into the Rules for the Efficiency Evaluation of Functioning of the SEZ.

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