Tax conditions for entrepreneurship in special economic zones and territories of advanced social and economic development.

The article is dedicated to the features of taxation of entrepreneurial activities in preferential territories: in special economic zones (SEZ) and territories of advanced socio-economic development (TAD). The aim of the study is a systematic analysis of the tax conditions for entrepreneurial activities in SEZ and TAD. The object of the research is the application of tax benefits and special tax regimes as tools for stimulating investments in the real sector of the economy. The subject of the study is the tax legislation regulating entrepreneurial activities in SEZ and TAD. A number of indicators that characterize the effectiveness of the functioning of SEZ and TAD have been examined in dynamics, including the amounts of taxes, insurance premiums, and customs payments of residents, as well as the respective benefits applied. Certain factors influencing the effectiveness of SEZ and TAD activities have been identified, including insufficient utilization of the opportunities provided by preferential taxation. A retrospective analysis of the indicators based on statistical data from the Ministry of Economic Development of the Russian Federation revealed certain patterns in the functioning of SEZ and TAD. The analysis of scientific and expert publications, synthesis, and generalization made it possible to highlight factors affecting the effectiveness of TAD and SEZ. Based on expert opinions, the assumption was made that tax tools can be highly effective under a restrictive monetary and credit policy. Despite the significant number of publications on the stated topic, most authors limit themselves to characterizing the peculiarities of the activities of SEZ and TAD, as well as defining individual factors affecting their effectiveness. The novelty of the research lies in the systematization of tax conditions for entrepreneurial activities in preferential territories by types of mandatory payments, place of application, and duration of benefits for taxes, insurance premiums, and customs payments. A comparative analysis of the tax conditions for residents of SEZ and TAD revealed a lack of a unified approach to establishing benefits and their duration, with preferences being more oriented towards large businesses and practically no benefits for small enterprises. The practical significance of the work lies in the development of specific proposals for improving the taxation of entrepreneurial activities in SEZ and TAD, including: setting limit values for corporate profit tax rates; one-time provision of benefits on property taxes; application of reduced rates under the simplified taxation system; and limiting progressive taxation of individual income for residents of SEZ and TAD.

Special economic zones, tax incentives, preferential taxation, tax regimes, tax conditions, preferential regimes, small entrepreneurship, small business, territories of advanced development, regional benefits.