Ignatieva Maria Vladimirovna, 2nd year postgraduate of State University “Dubna”
Shokin Yan Vyacheslavovich, doctor of economical science, assistant professor, professor of State University “Dubna”
Territories with preferential taxation have been created in different countries for many years. The most important goal of developing such territories is the attracting direct investment into national economy, elaboration of some local regions, stimulation of investment attractiveness, population employment, i.e. the economic growth of the state. The analysis of the experience of special economic zones development in some foreign countries and in Russia shows that all the free zones are at the different stages, and they differ by their economic, political and legal basis. The support of government program of their organization and development with specific goals and tasks in terms of district sustainable development is necessary for successful activity of free economic zones.
KEYWORDS: free economic zones, sustainable development of territories, innovation development, determinants of regional development, customs regulation, preferential taxation.