COMPARATIVE ANALYSIS OF THE TAXATION OF SPECIAL ECONOMIC ZONES IN RUSSIA AND APEC COUNTRIES

In recent decades, the special economic zones are widespread in Russia. In this re- gard, the article discusses the history, current state and prospects of development of special economic zones in Russia and the countries participating in the APEC forum. The features of the taxation of income tax and property tax, vehicle tax, land tax, insurance contributions to the extrabudgetary funds, value added tax residents of special economic zones in the Russian Federation, depending on their type. The estimation of tax exemptions and tax preferences for certain types of taxes for the special economic zone of the Russian Federation and APEC member countries. Formulated the basic problems of the taxation of special economic zones of Russia and possible solutions based on the experience of the APEC member countries