Tax and Customs Regulation in the SEZ
( Pp. 230-235)

The purpose of the study. This article discusses the topic of current and retrospective experience of tax and customs regulation of special economic zones in the practice of the Russian Federation. The paper presents and analyzes various domestic studies that have been devoted to the issues of effective tax and customs regulation of special economic zones in international practice and, in particular, in Russia. In addition, up-to-date statistical information was provided on the implementation of the mechanism of special economic zones and its impact on the pace of development of the national economy. Conclusions. As a result of the conducted research, important forms of tax and customs support for residents of special economic zones were identified, prospects for methodologies and the need for the development of this mechanism were highlighted, both in the field of tax and customs regulation, taking into account the current difficult situation in the global economic arena.

Moroz V. V., Dolatova D. Z. Tax and Customs Regulation in the SEZ // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2024. Vol. 20. № 4. P. 230-235. (in Russ.) EDN: GMQAMM

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support for residents, types of SEZ, EAEU, customs and tax regulation, performance indicators, long-term prospects..