FISCAL INCENTIVES FOR TENANTS OF SPECIAL ECONOMIC ZONES IN RUSSIA'S FAR EAST

The article analyzes the findings of a survey regarding the influence that various types of fiscal instruments have on the behavior of economic entities in the special economic zones of Russia's Primorsky Region. The article also looks at the current business climate in the region with regard to fiscal support measures provided to the areas of the Far East. The basic research methods were statistical methods, as well as tools for correlation and regression analysis. The authors argue that fiscal instruments are an indispensable part of a package of measures for attracting investors and that they have a significant influence on investment decisions. The authors prove that tax incentives for corporations and lower social security contribution rates find the highest demand among investors. At the same time, all respondents note the significance of individual preferences, for example, lower tariffs for insurance premiums over 10 years at a rate of 7.6% instead of 30% for non-residents. Accelerated procedure for VAT refunds and shortened inspection periods are not topical preferences for residents due to an effective automated VAT tax administration system in the Russian Federation. The study did not confirm the presence of closer attention to residents by the inspection structures. The purpose of the article is to evaluate the attractiveness of fiscal instruments facilitating business development by using the results of a survey of special economic zone tenants in Russia's Far East.