RESULTS OF FUNCTIONING OF TERRITORIES OF ADVANCED SOCIO-ECONOMIC DEVELOPMENT IN SINGLE-INDUSTRY TOWNS

The article discusses the intermediate results of the functioning of the territories of advanced social and economic development (TASED) in Russia and the Republic of Tatarstan. The most significant experience is the functioning of the two largest TASEDs in Russia — the monotowns of Naberezhnye Chelny and Tolyatti, that are among the first such territories. An analysis of the achievement of planned performance indicators shows that although these development zones have been functioning for only 4 years, a significant part of key performance indicators has been achieved. At the same time, it is noted that since the main tax benefit of TASED — the reduced rate of insurance premiums for compulsory insurance — applies only to enterprises that have received resident status during the first three years of the operation of such territory, a significant increase in the number of residents of TASED cannot be expected. In the process of implementing the declared business plans, a further increase in the number of created jobs and an increase in the amount of investments are possible. The implementation of business plans of TASED residents is significantly complicated in the context of the global crisis, the coronavirus pandemic, falling oil prices, weakening national currency and significant volatility in the financial markets. The effectiveness of the functioning of territories of advanced socio-economic development is assessed in terms of the tax consequences of their existence. A comparative analysis of the amounts of lost income of budgets of different levels and extra-budgetary funds is carried out, due to the provision of tax benefits to residents, and additional mandatory payments that residents pay when implementing their projects. The analysis shows a significant excess of taxes and contributions paid over the amount of benefits provided, which indicates the budgetary effectiveness of the operation of TASED.

territory of advanced socio-economic development, single-industry town, resident, investment, jobs, efficiency, tax credit, tax revenues, lost revenue, business plan.

Ziyatdinov A. F., Fatikhova L. E., Kuznetsova S. B., Grigoreva D. R. Results of functioning of territories of advanced socio-economic development in single-industry towns. Business. Education. Law, 2021, no. 2, pp. 135—139. DOI: 10.25683/VOLBI.2021.55.261.