Taxation of Special Economic Zone Residents in Russia: Legal Issues
This article deals with the system of taxes paid by the residents of special economic zones, tax benefits provided to the residents, and the application of special rules and tax payments procedures in special economic zones on the territory of Russia. The author pays attention to the imperfections of certain legislative formulations decreasing ...
Commodity flow model for an exclave region: Rent-seeking in the ‘transitional period’ of the special economic zone
This article focuses on a commodity flow model for an exclave region (CFMER). The CFMER development is aimed at identifying aggregate proportions of the exclave’s economy in the transitional period of the special economic zone (SEZ) functioning. The key method of analysis is the comparison of data on the generation of gross regional product and regional foreign economic activities (including export and import of goods and moving goods from/into the Kaliningrad region to ...
Human Resource Efficiency as a Development Factor for the Kaliningrad Economy
... opportunities for specific site conditions], Regional'nye issledovanija [Regional studies], no. 3 (45), p. 126—135.
2. Gareev T. R., Yeliseeva N. A. 2014, Commodity flow model for an exclave region: Rent-seeking in the ‘transitional period’ of the special economic zone, Balt. Reg., no. 1 (19), p. 54—68. DOI: 10.5922/2079-8555-2014-1-5.
3. Gimbitsky K. K., Kuznetsova A. L., Fedorov G. M. The development of Kaliningrad regional economy: A new stage of restructuring, Balt. Reg., no. 1 (19), p. 41—53. DOI: 10....
Towards a Stable and Dynamic Economy in the Kaliningrad Region
... stability of regional economy. The study employs economic statistical methods and identifies factors affecting regional development. The author analyses the dependence of the manufacturing industry on customs and tax privileges under the law On the Special Economic Zone in the Kaliningrad region and federal programmes supporting the development of manufacturing and social infrastructure. The article stresses that the abolition of customs privileges in 2016 will result in a significant reduction in industrial output,...
The special economic zone in the Kaliningrad region: towards a more effective legal regime
... recommendations for the development of regulation and enforcement. I stress the need for tax harmonisation and the introduction of special procedures for the payment of taxes on profits and properties by the SEZ residents.
Nilov K. N.
special economic zone, special legal regime, legal regime improvement, investment, tax benefits, Kaliningrad region
The problems of development of small enterprises within furniture industry in the conditions of a special economic zone
This paper examines the activity of small enterprises in the Kaliningrad region using the example of furniture industry. The author identifies the factors affecting their development in a special economic zone
предпринимательство в Калининградской области: стат. сб. / Территориальный орган Федеральной службы государственной статистики ...
Some Problems of Legal Treatment of Special Economic Zone in the Kaliningrad Region
The article analyses the controversial provisions of the Law on Special Economic Zone in the Kaliningrad region and requirements to the residents of the Special Economic Zone. The author points out some problems of the practical application of special entrepreneurship regime faced by the residents.
. Об Особой
Fiscal policies stimulating private investment in the Special Economic Zone in the Kaliningrad region
The authors explore incentive mechanisms of stimulating private investment as it is reflected in the law on the Special Economic Zone (SEZ) in the Kaliningrad region. Statistics accumulated during the validity period of the law, allows the author to analyze the situation and to draw conclusions about the specificity and the main results of the SEZ mechanisms. The aim of this research ...
Problems of increasing the efficiency of the special economic zone legal regime in the Kaliningrad region
This article considers the main problems of improving the legal regime of the Special Economic Zone through the prism of efficiency increase. The author stresses the imperfection of some provisions contained in the Law on the Special economic Zone. Certain proposals on the legal regulation and law enforcement are formulated.
1. Собрание ...
The legal regime of Special economic zone in the Kaliningrad region: the routes to improvement
... таможенного союза и таможенной процедуры свободной таможенной зоны. Доступ из справ.-правовой системы «КонсультантПлюс».
Nilov K. N.
special economic zone, special legal regime, investment project,
privileges for residents, exclusion of a resident from the register
Geography and economy of the Kaliningrad region: limitations and prospects of development
... cheloveka v Kaliningradskoj oblasti [Commissioner for Human Rights in the Kaliningrad region], available at: http://ombudsman39.ru (accessed 12 August 2013).
23. Ob osoboj ekonomicheskoj zone v Kaliningradskoj oblasti FZ № 13 ot 22.01.1996 g. [On the Special economic zone in the Kaliningrad Oblast. Federal Law no. 13-FZ from. 22.01.1996], 1996, available at: http://invest.h11.ru/law/doc00119.shtml (accessed 12 August 2013).
24. Orlov, S. V., Korneevets, V. S. 2012, Transportnyj klaster kak variant razvitija transportnogo ...
Large business in the coastal zones of Russia: features and factors of localisation
... transformed under the influence of geopolitical and geo-economic factors. Amid active Eurasian integration, which includes the Greater Eurasia project, big businesses are spurring the development of maritime economic complexes and the formation of sea-land economic structures, including cross-border ones. The study identifies which national coastal zones are most attractive to Russian large businesses. Special attention is paid here to the Baltic Sea and the exclave of Kaliningrad where both local (Sodruzhestvo and Avtotor) and interregional/transnational companies (United Shipbuilding Corporation, Gazprom, LUKOIL, etc.) are benefitting from the coastal ...
The influence of the sea on the economic development and settlement structure in the Baltic Sea region
... science, Vol. 8, no. 2, p. 74—83.
47. Salvati, L., Forino, G. 2014, A ‘laboratory’ of landscape degradation: social and economic implications for sustainable development in peri-urban areas, Innovation and Sustainable Development, Vol. 8, no. 3, ... ... southern Europe, Geojournal, Vol. 70, no. 2—3, p.185—194.
49. Sayas, J. P. 2006, Urban sprawl in the peri-urban coastal zones of Athens, The Greek Review of Social Research, Special issue 121, p. 71—104. DOI:
50. Serra, P., Vera, A., Tulla, A. F. 2014, Spatial ...
Prospects for the development of the Kaliningrad region in the Eurasian Economic Union
Given the new geopolitical situation, increasingly more attention is paid to the further development of the Special Economic Zone in the Kaliningrad region within the framework of the Eurasian Economic Union (EEU). The author examines the future of the exclave within the EEU. The article contains an assessment of the EEU’s activity in the context of the sanction policy imposed ...
Transboundary Clusters in the Coastal Zones of the European Part of Russia: Inventory, Typology, Factors, and Prospects
... Evropeiskoi chasti Rossii: faktory, modeli, ekonomicheskie i ekisticheskie effekty [Transboundary cluster formation in the coastal zones of the European part of Russia: factors, models, economic and telecommunication effects], Rostov-on-Don, 421 p. (in Russ.)
2. Fedorov, G. M., Korneevets, V. S. 2015, Socioeconomic ... ... Nations, New York.
9. Enright, M. J., Roberts, B. H. 2001, Regional clustering in Australia, Australian Journal of Management, Special Issue, no. 26, p. 65—86.
10. Lofgren, O. 2008, Regionauts: The transformation of cross-border regions in Scandinavia,...
The legal issues of the exclusion from the register of the residents of the special economic zone in the Kaliningrad region
This article analyses the debatable legislative provisions concerning the exclusion from the register of the residents of the Special economic zone in the Kaliningrad region, the court practice regarding the implementation of investment policy statements by the residents and the exclusion of the latter from the register in case of violations. The author draws attention to the problems of the ...
The problems of legal regulation of the free customs zone in the Kaliningrad region
... Российской Федерации / утверждена Президентом РФ 12.02.2013 г. (документ опубликован не был). URL: www.kremlin.ru
Nilov K., Serebryakova A.
customs-free zone customs procedures, Kaliningrad region, special economic zone
Saint Petersburg as a Global Coastal City: Positioning in the Baltic Region
... Academy of Natural Sciences], Saint Petersburg, no 4, p. 40—42.
18. Zverev, Yu. M. 2010, Mirovoj opyt «zon pererabotki importa» i Kaliningradskaja osobaja jekonomicheskaja zona [World experience "import processing zones" and the Kaliningrad special economic zone], Region sotrudnichestva [Region cooperation], no. 1, p.13—32.
19. Fedorov, G. M., Korneevets, V. S. 2009, Trans-Border Regions in the System of the Regional Hierarchy: the Systemic Approach, Balt. Reg., no. 2, p. 26—33.
Three development strategies of the Kaliningrad region (1991—2018)
... Russia’s political relations with foreign countries, NATO and EU. Geopolitical changes required adjustments in the region’s socio-economic development strategy. In the period of 1991 to 2018 three comprehensive strategies succeeded one another: Special economic zone (SEZ) strategy, Cooperation region strategy, International development corridor strategy. The article describes specific characteristics of each strategy. It is based on the analysis of academic publications, data from the Russian Federal State Statistics ...
Objective and subjective reasons for crisis of Russian economy
... of forming new financialeconomic model as long-term development program for Russia.
1. Макиавелли Н. Князь. Минск, 2000.
Kuznetsova I. S.
economic crisis, economic policy, stabilization fund, world market, domestic industry, Special economic zone.
«Special» Socio-economic Regions: Conceptual Approach and Typology
... СПб., 2005.
8. Клемешев А.
Российский эксклав: преодоление конфликтогенности. СПб., 2005.
'special', socioeconomic region, enclave/exclave, overseas territory, free/special economic zone, new forms of spatial economic integration, еuroregion, international production cluster.
Key Directions of Sectoral and Spatial Changes in the Russian Industry
... available at:
9. Kochetov, E. G. 2006, Geojekonomika. Osvoenie mirovogo jekonomicheskogo prostranstva [Geo-economics. The development of the world economic space], Moscow.
10. Osobye jekonomicheskie zony [Special economic zones], Ministerstvo jekonomicheskogo razvitija Rossijskoj Federacii [Ministry of Economic Development of the Russian Federation], available at: http://www.economy.gov.ru (accessed 16.03.2013).
11. Special Economic Zones of Russia, Russez, available ...
Approaches to the Definition of the Baltic Sea Region
... I. 2016, Russia among the Countries of the Baltic Region, International Journal of Economics and Financial Issues, no. 6 (4), p. 1502—1506.
30. Flotow, L., Mentzel,... ... and the EU Strategy for the Baltic Sea Region (EUSBSR), Journal of Baltic Studies, Special Issue, p. 1—15.
49. Moilannen, T., Rainisto, S. 2008, How to Brand Nations... ... Scholar.
51. Pak, A., Majd, F. 2011, Integrated coastal management plan in free trade zones, a case study, Ocean and Coastal Management, no. 54, p. 129—136.
Foreign trade of the Kaliningrad region: major trends
... совершенствование механизма Особой экономической зоны в Калининградской области. Калининград, 2003.
Zverev Yu. M.
foreign commerce, export, import, goods turnover, crossborde
trade, special economic zone, free custom zone, external turnover.
Typoligocal diversity of the strongholds of Russian coastal borderlands: (theoretical and conceptual aspect)
... clusterization in the framework of the conceptual development of the "strongholds of coastal borderlands", understood as a special socio-geographical (economic-geographical and, at the same time, geo-economic, geopolitical) compact formation in the structure of the coastal zone. The essential features of the "strongholds" are identified, including its "focus", "amphibian",... ... are emphasized: "place" (position), "weight" (including the actual marine economy), functionality, and economic structure. Priority attention is paid to the dynamic aspect of the typology-the grouping of "strongholds of coastal ...
The development of Kaliningrad regional economy: A new stage of restructuring
... ekonomika Kaliningradskoj oblasti [The new economy of the Kaliningrad region], Voprosy ekonomiki [Problems of Economics], no. 2, p. 23—39.
2. Gareev, T. R., Fedorov, G. M. 2005, Pljusy i minusy rezhima Osoboj ekonomicheskoj zony [Pros and cons of the Special Economic Zone], Kosmopolis, no. 13(3), p. 82—89.
3. Gosudarstvennaja programma Rossijskoj Federacii «Social'no-jekonomicheskoe razvitie Kaliningradskoj oblasti do 2020 goda». Rasporjazhenie Pravitel'stva RF № 461-r ot 27 marta 2013 goda [State Program ...
Minimising Investment Risks Through Optimising Public-Private Partnership: The Case of the Kaliningrad Region
... Creating a competitive investment climate in Russia as a basis for upgrading: some legal aspects, Vestnik Baltijskogo federal'nogo universiteta im. I. Kanta [Vestnik Immanuel Kant Baltic federal University], no. 3, p. 143—151. (in Russ.)
4. On the Special Economic Zone in the Kaliningrad Region and on Amendments to Certain Legislative Acts of the Russian Federation: Federal law 16-FZ, dated 10 Jan. 2006 (as amended on 11.03.2016.), available at:
. (accessed 29.06.2016). (in Russ.)
5. About ...
The special legal treatment of investment activity in the Kaliningrad region
... [Электронный ресурс]. Доступ из справ.-правовой системы «Консультант Плюс».
Nilov K. N.
investment activity, special legal treatment, investment project, investment statement, special economic zone, resident benefits
The implementation of the federal economic policy in the Kaliningrad region
... и геополитическое развитие Калининградской области / под ред. А. П. Клемешева, В. А. Мау. Калининград, 2002.
federal economic policy, Kaliningrad region, special economic zone
Special legal regimes as a means to differentiate the legal regulation of entrepreneurship
... законодательства об особых правовых режимах в Российской Федерации // Журнал российского права. 2005. № 10. С. 95—107.
legal regime, special legal regime, special economic zone, differentiation of legal regulation, Kaliningrad region
Improving Human Resource Training Policy for the Balanced Economic and Demographic Development of the Kaliningrad Region
... M., Korneevets, V. S. 2013, Rossija na Baltike: 1990—2012 gody [Russia on the Baltic Sea: 1990—2012 years], Kaliningrad, 252 p.
17. Jantarnyj ostrov Rossii [Amber island of Russia],1994, Kaliningrad, Oblstat, 324 pс.
18. Gareev, T. 2013, The Special Economic Zone in the Kaliningrad Region: Development Tool or Institutional Trap? Baltic Journal of Economics, Vol. 13, no. 2, p. 113—130.
19. Fedorov, G. 2014, The concept of geo-demographic situation and geo-demographic typology of the subjects of the Russian ...
Evaluation of GRP change in the exclave Russian region on the Baltic (1995—2016)
... университета. Педагогика. Филология. Философия. 2015. № 2. С. 15—18. URL: https:// works.doklad.ru/view/5OIythZQgMI.html (дата обращения: 27.12.2018).
17. Gareev T. The early evolution of the Special economic zone in Kaliningrad oblast // Crisis Management Challenges in Kaliningrad. Farnham, 2014. P. 19—53.
18. Gimbitsky K. K., Kuznetsova A. L., Fedorov G. M. The development of Kaliningrad regional economy: A new stage of restructuring // Baltic Region. ...
Regional innovation security as a coherence of multi-cyclic self-organizing: experience in building an ideal model
... article reflects the results of constructing an ideal synchronization model of regional economic reproduction subcycles. Achieving coherence through the mechanisms of self-organization... ... basis of empirical data on the Western border regions of Russia as the most vulnerable zone in modern geo-turbulent conditions. The study provides the long term (2000—2018)... ... Bierbaumer-Polly J., Huber P., Rozmahel P. Regional business-cycle synchronization, sector specialization and EU accession // JCMS: Journal of Common Market Studies. 2016. Vol...
Market forms of industrial production organisation as “growth poles” of the economy
... [Электронный ресурс]. URL: http:// www.cemi. rssi.ru (дата обращения: 18.03.2013).
industry, multinational companies, financial and industrial group, holding company, enterprises with foreign investment, special economic zone, industrial park, cluster, industrial specialisation.
Concept of managing development of regional infrastructure for small innovative entrepreneurship
... Международной научной конференции. Калининград, 2007.
Savanovich A. V.
innovative economy, small innovative enterprises, regional
innovative infrastructure, business-incubators, state scientifically-innovative politicy, special economic zone.
The theoretical aspects of adapting the Kaliningrad region’s economy to the WTO requirements
... возможные последствия : монография / под рук. С. Ф. Сутырина. СПб., 2012.
Ivchenko V., Demenok Ya.
World Trade Organisation, features of Kaliningrad regional economy as an exclave territory of Russia, special economic zones, a model of economic adaptation to the WTO requirements.
Key Strategies of Development of Research Tools and Methods for Marine Spatial Planning
... socio-economic policy], no. 10, p. 32—45.
9. Konovalov, A. M. 2011, Primorskie territorii — osobyj placdarm [Coastal territory — a special foothold], Morskaja politika Rossii [Russian Maritime Policy], March-April.
10. Fetisov, G. G., Bondarenko, V. M. (eds.... ... ispol'zovanie okeanicheskih bioresursov kak narodnohozjajstvennaja zadacha [Rational and efficient use of ocean biological resources as economic problems], Мoscow, Nauka.
12. Konovalov, A. 2010, Transportation Network in the Arctic Zone of the Russian Federation. In: Zagorsky, A. V. (ed.), The Arctic: A Space of Cooperation and Common Security, Moscow, IMEMO ...
Economic and demographic distinctions between municipal districts of the Kaliningrad region
... outflow of the population to Kaliningrad and its satellite towns. The regional programme Vostok is being developed to tackle the problem of the eastern municipalities. It offers additional benefits to investors compared with the mechanism of the Special Economic Zone. However, less developed social infrastructure, low standards of living and the outflow of the population from the eastern municipalities require additional attention.
1. Полиэтничный регион в ХХI веке: демографические ...
The institutional aspects of the discrete investment choice at a regional level (through the example of the SEZ in the Kaliningrad region)
... // Taxation papers / European Communities, 2009.
Effective Average Tax Rates for Permanent Investment // IMF Working Paper WP/08/56.
Gareev T. R., Neskoromny D. V.
institutional analysis, region, discrete investment choice, Special economic zone, Kaliningrad region
The Kaliningrad region: the characteristics of the 2008—2009 economic crisis and possible ways of overcoming it
(дата обращения: 10.03.2010).
to the Commission to the Council. EU and Kaliningrad. Brussel 17.1.2001 COM (2001) 26 final. P. 12.
Kaliningrad region, economic crisis, Special economic zone (SEZ), 2006 law on SEZ, strategy for regional development, model of economic development
Problems and Prospects of Cross-Border Cooperation in Tourism between Russia and Europe
... Borders, Border Regions and Cross-border Retail-Trading, Scientific Papers of the University of Pardubice, Series D, Faculty of Economics & Administration.
4. Gal, Z. 2009, Danube Region- Past, Present and Future Prospect of Transnational Cooperation as ... ... Denada, O. 2013, The Challenges for the European Tourism Sustainable, Mediterranean Journal of Social Sciences, Vol 4, no 9, Special Issue, October 2013. DOI: 10.5901/mjss.2013.v4n9p464.
18. Campo S., Díaz A. M., Yagüe M. J. 2014, Market orientation ...
Some trends and features of investment activity in the Kaliningrad region
... области) // Terra Economicus (Экономический вестник Ростовского государственного университета). 2009. Т. 7, № 3. С. 70—90.
Kharin A., Usanov A.
investing, investment in fixed assets, special economic zone in Kaliningrad region, investment indicators
Geodemography of the Saint Petersburg Suburbs
... territories have become an independent object of research in international geographical science. The Saint Petersburg suburbs are of special interest from the perspective of geodemography, which is explained by the significant size of the area — a result of ... ... a distance of approximately 60 km from the city centre, the two-hour travel time band marks the border of both the commuter zone and the Saint Petersburg agglomeration. A new settlement system is emerging within the suburban area of Saint Petersburg — the most economically, demographically, and socially vibrant territory of Russia’s North-West.
Degusarova V. S., Martynov V. L.,...
Coastal and recreation landscape of Kaliningrad: modern potential and prospects for spatial development
... планировке. М., 1982.
13. Статистика Светлогорского района. URL:
. ru/economics/stat/ (дата обращения: 18.08.2019).
14. Стратегия развития Светлогорского ... ... 108—118.
Emelyanova L. L., Feoktistova K. S.
recreation, tourism, historical and cultural potential, natural potential and specially protected natural areas, sustainable development, urban planning, functional zoning
Tourism in Border Regions: Theoretical Aspects of a Geographical Study
... classed depending on the border regime and strictness of tourist entry procedures. Special attention is paid to the attractiveness of state border areas. The authors identify... ....5922/2079-8555-2013-3-8.
3. Gavrilova, I. I., Gorevaya, M. I. 2012, The impact of tourism on the economic development of the border region (on the example of the Amur region), Mezhdistsiplinarnye... ... recreational potential and development of tourism in the Russian-Belarusian border zone, Regional'nye issledovaniya [Regional studies], no. 4, p. 133—143.
On crisis trends in the legitimacy of the political regimes of the Baltic States
... article stresses the problem of legitimacy reproduction resulting from the limited representation of the national party systems. Special attention is paid to compensatory mechanisms used by political elites to ‘artificially’ reproduce legitimacy. It makes ... ... hypothesis about smaller states ‘importing’ legitimacy from larger states and intergovernmental organisations, in whose zone of influence they are included. In other words, the EU and NATO can provide smaller states not only with economic and military resources but also legitimation ‘resources’ using their prestige to support the belief of local residents ...
The Development of New Trans-border Water Routes in the South-East Baltic: Methodology and Practice
... infrastructural, and marketing components. The authors analyse the Russian and European approaches to route development. The article focuses on the institutional environment and tourist and recreational resources necessary for water route development. Special attention is paid to the activity aspect of tourist resources. At the same time, the development of all routes included an analysis of physical geographical, technological, infrastructural, economic, political, and social aspects. The case of water routes developed in the framework of the Crossroads 2.0 international project is used to describe the practical implementation of the theoretical assumptions. The work also tests the methodology ...