FINANCIAL OBLIGATIONS OF THE SUBJECTS OF RELATIONS FORMED IN THE SPHERE OF FUNCTIONING OF SPECIAL ECONOMIC ZONES IN RUSSIA

One of the strategic tasks set before Russia by the challenges of the XXI century is the development of territories with the help of investment projects. Financial economic zones play an important role in the solution of this task. Nowadays there is no complex research in the financial law connected with a financial legal regulation of relations in the sphere of establishment and development of special economic zones (SEZ). The problems of manufacturing, engineering and social infrastructure on the territories of SEZ and the fulfillment of obligations by the partners working there haven't been considered properly. The actuality of present research can be explained by the incoordination, repugnancy and internal inconsistency of legislative provisions concerning the SEZ in the Russian Federation and by standard form agreements of the Ministry of Economic Development of the Russian Federation on the administration of SEZ and entrepreneurial activity on the territories of SEZ. This circumstance creates conditions for legitimate acts of corruption, unreasonably risky situations for the participants in SEZ, which discourages the activities of both foreign and national investors and decreases the effectiveness of the state investment policy. The purpose of this research is to substantiate some theoretical provisions connected with the system of financial obligations of the participants of relations formed in the sphere of functioning of special economic zones in Russia. The above purpose has pre-determined the solution of the following tasks: - the study of reasons and methods of SEZ financing; -consideration and characterization of types of financial obligations of the SEZ participants; -development of proposals on the elimination of gaps and imperfection of the regulation in the sphere of fulfillment of the participants' financial obligations of Russian zone institutions. The object to be studied is the relations arising in the process of the establishment of a special financing regime in special economic zones. The subject of study covers legal norms regulating the financing of establishment and functioning of SEZ in the Russian Federation. The conclusions, conceptual positions and practical recommendations of the author can be used in the legislative and regulatory compliance practices of federal and regional governments and administrations of SEZ.