UDC 332.142.2

TAX AND CUSTOMS PREFERENCES ZONES OF ECONOMIC GROWTH: OPPORTUNITIES AND RISKS

Egorova Tatiana Polikarpovna1, Alekseeva Kira Innokentievna2, Egorov Georgy Sergeevich3
1North-Eastern Federal University named after M.K. Ammosov, Candidate of Economics, Leading Researcher
2North-Eastern Federal University named after M.K. Ammosov, Researcher
3Yakut Economics and law Institute of the Educational institution of trade unions «Academy of labour and social relations», Student, faculty of law

Abstract
The article considers the main principles and procedure of providing tax privileges and customs preferences, comparison of approaches to their provision, appearing at different conditions of production in special economic zones, territories of priority socio-economic development, free port. Investigated the possibilities of tax regulation of the enterprises of the diamond sector, their development in different conditions, as well as emerging threats to the domestic market.

Keywords: customs preferences, free port, tax incentives, territory of advanced development


Category: Economics

Article reference:
Tax and customs preferences zones of economic growth: opportunities and risks // Humanities scientific researches. 2015. № 12 [Electronic journal]. URL: https://human.snauka.ru/en/2015/12/13543

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