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Special economic zones: Theoretical treatment. Introduction

Vol. 25, Iss. 1, JANUARY 2019

Received: 25 September 2018

Received in revised form: 9 October 2018

Accepted: 23 October 2018

Available online: 29 January 2019

Subject Heading: Financial system

JEL Classification: G28, Н32, Н44

Pages: 39–54

https://doi.org/10.24891/fc.25.1.39

Frumina S.V. Financial University under Government of Russian Federation, Moscow, Russian Federation
frumina@mail.ru

ORCID id: not available

Subject This paper studies the issues related to special economic zones and the conditions for their functioning in Russia and other countries. It also says about goals, economic incentives and types of special economic zones, and their difference from free trade zones.
Objectives The paper aims to describe features and advantages of special economic zones, including tax, budget, customs, and administrative incentives.
Methods The study uses dialectical methods of cognition: analysis and synthesis, as well as the method of deduction and graphical interpretation of the obtained data.
Relevance Legislative and executive authorities can use the conclusions of this study to develop incentives attracting investors to special economic zones. Researchers and experts can also use the results of the study to develop theoretical aspects of functioning and advancement of special economic zones. The results of the work determine further areas to improve the State investment policy in the field of special economic zone development.

Keywords: SEZ, special economic zone, incentives, benefits

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