REGULATORY ASPECTS OF CREATION AND THE ISSUES OF FUNCTIONING OF SPECIAL ECONOMIC ZONES IN RUSSIA

In recent years, in the domestic practice, special economic zones have proved to be not on the best side. Reasoning from this fact, it is necessary to carry out the analysis of the formation of the legal framework of Russian special economic zones creation and to identify the problems the initial zones faced. Besides, it is necessary to analyze special economic zones functioning at the present stage, to determine the reasons of their “trigging”, and to develop the recommendations about the introducing the amendments to the Federal law “Concerning Special Economic Zones in the Russian Federation” as well. Through the use of statistical analysis data of the Auditing Chamber on the performance results of special economic zones in the territory of the Russian Federation, the author determined the following gaps: the inefficiency of utilization by the managing company JSC “SEZ” of land property total area and the budgetary appropriation sums allocated for the creation and development of special economic zones; the incompliance of the number of jobs created by the residents in the territory of special economic zones and the number of infrastructure construction assets put into use with the estimated figure; low indicators of total value of tax liabilities and customs payments made by residents. The author’s definition of the concepts of “the infrastructure facilities of special economic zone”, “the surrounding area of special economic zone”, and “the list of engineering, transport, social and other infrastructures facilities which construction is supposed within the creation of special economic zone” are considered the basic results of the study to introduce the amendments to the Federal law “Concerning Special Economic Zones in the Russian Federation”. It will allow approving legislatively the exact tasks on the improvement of infrastructure of territories of Russian special economic zones.