FEATURES OF PREFERENTIAL TAX TREATMENT ON TERRITORIES OF ADVANCED SOCIO-ECONOMIC DEVELOPMENT

Abstract

The article studies the main preferences operating in the territories of advanced socio-economic development. Special attention is paid to the mechanisms of tax regulation of the territories of advanced development, in particular the peculiarities of taxation of their residents. A comparative analysis of the established and reduced rates of insurance contributions to extra-budgetary funds of the Russian Federation is given. The idea of allocating special zones on the territory of individual states for the purpose of local economic development is widespread both abroad and in Russia. The establishment of certain types of benefits and preferences seems to be an effective tool for attracting investment and further development of the country's economic potential, but with poor administrative regulation, according to the author, they can repeat the fate of the failed special economic zones. Currently, there are more than 90 territories of advanced socio-economic development in Russia. At the same time, their number is constantly increasing, which indicates the increased interest of the regions in creating favorable conditions for attracting investment and creating comfortable conditions to ensure the life of the population of the region. The author focuses on the Method of assessing the effectiveness of tax beneits, which directly affects the development of territories of advanced socio-economic development. According to the author, the adoption of this method will improve the investment climate on the territories of advanced socio-economic development.