What does this research mean for the field?

The sustainable socio-economic effectiveness of Special Economic Zones (SEZs) requires more than just preferential tax regimes; it depends crucially on integration with regional industries, robust infrastructure, competence centers, and linking benefits to the investment and innovation activity of residents. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

Examine the factors determining the effectiveness of special economic zones and identify tax and non-tax incentive structures suitable for application in Russia.

August 27, 2026Auditor

Tax Incentives for SEZ Residents: Russian Reality and Foreign Experience

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Authors

AKA. KlonickayaFinancial University

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Implication

Comparative policy analysis demonstrates that tax benefits alone cannot sustain special economic zones, indicating the need to tie incentives directly to resident innovation and regional integration.

Key Points

Examine the factors determining the effectiveness of special economic zones and identify tax and non-tax incentive structures suitable for application in Russia.
Conducted a comparative policy analysis evaluating domestic Russian special economic zone operations alongside foreign international practices.
Assessed structural factors influencing zone performance, including preferential tax regimes, industrial cooperation, infrastructure, and institutional stability.
Concentration of commercial residents within preferential tax regimes alone is insufficient to deliver sustainable regional socio-economic development.
High-performing zones require active integration with regional industries, robust transport and engineering infrastructure, dedicated competence centers, and stable regulatory conditions.
Tax and non-tax benefits are proposed to be allocated conditionally, directly linking the volume of state preferences to measurable resident investment and innovation output.

Cite This Study

A. Klonickaya (2026) studied this question.

synapsesocial.com/papers/6a8fe9da10c91c1e92621e44 https://doi.org/10.12737/1998-0701-2026-12-8-44-51

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Implication

Comparative policy analysis demonstrates that tax benefits alone cannot sustain special economic zones, indicating the need to tie incentives directly to resident innovation and regional integration.

Tax Incentives for SEZ Residents: Russian Reality and Foreign Experience

Discussion

Member takes

Implication

Key Points

Cite This Study

Tax Incentives for SEZ Residents: Russian Reality and Foreign Experience

Discussion

Member takes

Implication

Key Points

Cite This Study

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