Journal of Applied Economic Research
ISSN 2712-7435
The Attractiveness of Fiscal Instruments for the Development of Entrepreneurship in the Far East of Russia
Sinenko O.A.
Abstract
The article analyzes the results of a study assessing the impact of various types of fiscal instruments on the behavior of residents of the territories with a special economic status in Russia's Far East. It also analyzes the business climate in the region with regard to the adopted fiscal measures to support the territories of the Far East. The purpose of the article is to assess the attractiveness of fiscal business development tools of the territories with a special economic status based on the results of a survey of residents. The basic research methods were statistical methods, as well as tools for correlation and regression analysis. The study was based on the results of a survey conducted among representatives of economic entities of the Primorsky Territory, operating as tenants of territories with a special economic status of the Far East. The survey was conducted by undergraduates of the School of Economics and Management in 2018 as part of the project “The Impact of Special Institutional Regimes on the Behavior and Performance of Companies”. The author assessed the attractiveness of fiscal business development tools within the territories with a special economic status based on the results of a survey of residents using the tools of correlation and regression analysis. The analysis showed that preferences within the territories with a special economic status of the Far East are unique and useful tools that contribute to the development of business. At the same time, all respondents note the importance of individual preferences, for example, lower tariffs for insurance premiums: for 10 years, their rate for residents is 7.6% instead of 30% for non-residents. The accelerated VAT reimbursement procedure proposed by the tenants and the reduced time for conducting inspections by supervisory authorities are not highly important due to an effective automated tax administration system for VAT in the Russian Federation.
Keywords
special economic zones; territories with special economic status; residents; tax preferences; Free port of Vladivostok; advanced special economic zones; fiscal instruments
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About Authors
Sinenko Olga Andreevna – Candidate of Economic Sciences, Associate Professor, Department of Finance and Credit, School of Economics and Management, Far Eastern Federal University, Vladivostok, Russia (690091, Vladivostok, Sukhanova Street, 8); e-mail: sinenko.oa@dvfu.ru.
For citation
Sinenko O.A. The Attractiveness of Fiscal Instruments for the Development of Entrepreneurship in the Far East of <st1:place w:st="on"><st1:country-region w:st="on">Russia</st1:country-region></st1:place>. Bulletin of Ural <st1:place w:st="on"><st1:placename w:st="on">Federal</st1:placename> <st1:placetype w:st="on">University</st1:placetype></st1:place>. Series Economics and Management, 2019, Vol. 18, No. 1, 86-103. DOI: 10.15826/vestnik.2019.18.1.005.
Article info
Received December 4, 2018; Accepted December 27, 2018.
DOI: http://dx.doi.org/10.15826/vestnik.2019.19.1.005
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