title: Exploring the taxation peculiarities of special economic zones in China and Russia
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿ÐµÑÐ¸ÑÐ¸ÐºÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¾ÑÐ¾Ð±ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð·Ð¾Ð½ Ð² ÐÐ¸ÑÐ°Ðµ Ð¸ Ð Ð¾ÑÑÐ¸Ð¸
Creators: name: Ð¦ÑÐ¹ ÐÑÐ¹
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: special econmic zone
foreign direct investment
taxation
China
Russia
arima model
tax policy

description: Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¾ÑÐ¾Ð±ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð·Ð¾Ð½ (ÐÐ­Ð) Ð² Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ ÐÐ¸ÑÐ°Ðµ Ñ ÑÐµÐ»ÑÑ Ð¾ÑÐµÐ½ÐºÐ¸ Ð²Ð»Ð¸ÑÐ½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²Ð° Ð½Ð° ÑÐ¾ÑÑ Ð¿ÑÑÐ¼ÑÑ Ð¸Ð½Ð¾ÑÑÑÐ°Ð½Ð½ÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¹ Ð² ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ Ð¾ÑÐ¾Ð±ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð·Ð¾Ð½. ÐÐ°Ð´Ð°ÑÐ¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: - Ð¸Ð·ÑÑÐ¸ÑÑ ÑÑÑÐ½Ð¾ÑÑÑ ÐÐ­Ð; - Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð¾Ð±Ð·Ð¾Ñ Ð»Ð¸ÑÐµÑÐ°ÑÑÑÑ Ð¿Ð¾ Ð²Ð¾Ð¿ÑÐ¾ÑÐ°Ð¼ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð² ÐÐ­Ð; - Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÑ Ð²Ð·Ð°Ð¸Ð¼Ð¾ÑÐ²ÑÐ·Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð½Ð°Ð³ÑÑÐ·ÐºÐ¸ Ð¸ Ð¿ÑÑÐ¼ÑÑ Ð¸Ð½Ð¾ÑÑÑÐ°Ð½Ð½ÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¹; - Ð´Ð°ÑÑ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÑ ÐÐ­Ð ÐÐ¸ÑÐ°Ñ Ð¸ Ð Ð¾ÑÑÐ¸Ð¸ Ð¸ Ð²ÑÑÐ²Ð¸ÑÑ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð² ÑÐ°ÐºÐ¸Ñ Ð·Ð¾Ð½Ð°Ñ; - Ð¾ÑÐµÐ½Ð¸ÑÑ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð½Ð° ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ðµ ÐÐ­Ð Ð² ÐÐ¸ÑÐ°Ðµ Ð¸ Ð Ð¾ÑÑÐ¸Ð¸; - Ð¿ÑÐµÐ´Ð»Ð¾Ð¶Ð¸ÑÑ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð³Ð¾ÑÑÐ´Ð°ÑÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð² ÑÐ°ÑÑÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¾Ð±Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ ÐÐ­Ð. ÐÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: Ð°Ð½Ð°Ð»Ð¸Ð·, ÑÐ¸Ð½ÑÐµÐ·, ÑÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·, Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ, ÑÐºÐ¾Ð½Ð¾Ð¼ÐµÑÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¼ÐµÑÐ¾Ð´Ñ. ÐÐ¾Ð´ÐµÐ»Ñ ARIMA ÑÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð° Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ STATA. ÐÐ°Ð½Ð½Ð¾Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¿Ð¾ÑÐ²ÑÑÐµÐ½Ð¾ Ð²Ð»Ð¸ÑÐ½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð½Ð° Ð¿ÑÐ¸Ð²Ð»ÐµÑÐµÐ½Ð¸Ðµ Ð¸Ð½Ð¾ÑÑÑÐ°Ð½Ð½ÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¹ Ð´Ð»Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ ÐÐ­Ð Ð² ÐÐ¸ÑÐ°Ðµ Ð¸ Ð Ð¾ÑÑÐ¸Ð¸. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ ÑÐ¼Ð¿Ð¸ÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð² Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¸ ÑÐ°ÑÑÐ¼Ð°ÑÑÐ¸Ð²Ð°ÐµÑÑÑ Ð²Ð·Ð°Ð¸Ð¼Ð¾ÑÐ²ÑÐ·Ñ Ð¼ÐµÐ¶Ð´Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¼ Ð±ÑÐµÐ¼ÐµÐ½ÐµÐ¼ Ð¸ Ð¿ÑÑÐ¼ÑÐ¼Ð¸ Ð¸Ð½Ð¾ÑÑÑÐ°Ð½Ð½ÑÐ¼Ð¸ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸ÑÐ¼Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐµÐ´Ð»Ð°Ð³Ð°ÑÑÑÑ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð¸ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸ Ð´Ð²ÑÑ ÑÑÑÐ°Ð½. ÐÐ½Ð°ÑÐµÐ½Ð¸Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² Ð¿ÑÐµÐ´Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¸ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð¿Ð¾Ð´Ð´ÐµÑÐ¶ÐºÐ¸ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ¸, Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÐºÐ¾Ð½ÐºÑÑÐµÐ½ÑÐ¾ÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÐ¸ Ð¸ ÑÐ¾Ð´ÐµÐ¹ÑÑÐ²Ð¸Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¾Ð¼Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð¡Ð­Ð.
description: The purpose of the study: to conduct a comparative analysis of taxation of special economic zones (SEZs) in Russia and China in order to assess the impact of state tax policy on the growth of foreign direct investment in the development of special economic zones. Research objectives: - to study the essence of the SEZ; - to review the literature on taxation issues in the SEZ; - show the relationship between the tax burden and foreign direct investment; - to characterize the SEZs of China and Russia and identify the peculiarities of taxation in such zones; - to assess the impact of taxation on the development of SEZs in China and Russia; - to propose directions for improving state policy in terms of taxation of SEZs. Research methods: analysis, synthesis, comparative analysis, generalization, econometric methods. The ARIMA model is generated using STATA software. This study is devoted to the impact of tax policy on attracting foreign investment for the development of SEZs in China and Russia. Based on theoretical analysis and empirical research, the study examines the relationship between the tax burden and foreign direct investment, and suggests improvement strategies and recommendations regarding the tax policies of the two countries. The significance of the study is to provide theoretical support and practical recommendations for optimizing tax policy, increasing competitiveness and promoting the economic development of the SEZ.