The humanities and social science

2021 Issue №4

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Special legal business regimes in the Kaliningrad region



A distinctive feature of the legal regulation of entrepreneurship in the Kaliningrad region is the possibility for investors to use specific business regimes in the region using the legal preferences of the Special Economic Zone and the Special Administrative Region. The article examines the features of the applied special business regimes and periodization of their development. The author describes the tax benefits used by investors, subsidies for the deve­lopment of the labor market, indicates the existing shortcomings and problems in the legal regulation of entrepreneurship. Proposals for developing the in­vest­ment attractiveness of a special legal regime for entrepreneurship and to improving legislation have been formulated.