UDC 336.225.66
© O. A. Agafonova, 2011
ESTIMATION OF EFFICIENCY OF TAX PREFERENCES GIVEN TO RESIDENTS OF SPECIAL ECONOMIC ZONES
Basing the effective ways of formation of special economic zones in Russia is the topical problem especially in connection with the role that these zones have to per-form in development of the national economy. The level of available tax benefits has a substantial importance for their successful operation. In the article the method of estimation of efficiency of tax benefits in the special economic zones at the different stages of their development is presented.
Keywords: special economic zone, tax preferences, estimation indicators, efficiency of tax benefits.
References:
- Lapava A. V., Leont`ev R. G. Ispol`zovanie elementov nalogovogo planirovaniya pri formirovanii istochnikov investitsiy // Vestnik TOGU. - 2009. - N 2.
- Federal`nyy zakon ot 22.072005 N 116-FZ "Ob osobykh ekonomicheskikh zonakh v RF" (Federal`nykh zakonov ot 03.06.2006 N 76-FZ, ot 18.12.2006 N 232-FZ, ot 30.10.2007 N 240-FZ, ot 23.07.2008 N 160-FZ, ot 25.12.2009 N 340-FZ).
- Gardava M. P. Avtoref. dissertatsii "Formy i metody otsenki effektivnosti nalogovogo stimulirovaniya innovatsionnoy deyatel`nosti v usloviyakh krizisa". - M., 2009.
- Odinokova T. D. Avtoref. dissertatsii "Nalogovaya politika i ee vliyanie na investitsionnuyu deyatel`nost` predpriyatiy regiona". - Ekaterinburg, 2008.
- Ushakov V. V. Avtoref. dissertatsii "Gosudarstvennoe regulirovanie sozdaniya i funktsionirovaniya osobykh ekonomicheskikh zon". - M., 2007
Download article (194.7 Kb)
