TERRITORIES OF PRIORITY SOCIAL AND ECONOMIC DEVELOPMENT: PECULIARITIES OF TAX REGULATION

Economic growth is one of the central tasks to be solved by every modern state. A substantial contribution to the solution of this task is made by “growth areas”, so called territories of priority social and economic development. These territories provide a powerful impetus for the development of single regions as well as the whole country. The aim of the research is to study standard tax base of the RF with regard to the international practice of implementing development zones, to find out prospective elements of legislation and to examine some ways of priming through specific preferences.