PREFERENTIAL TREATMENT PROPAGATION IN THE IMPLEMENTATION OF INVESTMENT PROJECTS FOR THE INDUSTRIAL DEVELOPMENT OF THE RUSSIAN ARCTIC TERRITORY

The relevance of preferential treatment study in the Arctic is due to the need to find opportunities for the accelerated development of these territories. The article reveals the differences between the formed Arctic preferential treatment and the already working format of priority development areas (PDA) and assesses their effectiveness. The basis of the scientific method of assessment is an inventory of budget expenditures (falling customs payments) associated with the implementation of measures to stimulate economic growth). Special attention the author pays to intra-Arctic differentiation of preferential treatment. He outlines that the interest in the implementation of projects in the Arctic territories on the part of the business community is only growing, which indicates the demand for a complex of tax and administrative benefits. In the current sanctions period, preferences, for example, are in demand. The author specifies new measures that one can supplement by the system of preferences in the coming years. The possibilities of direct tax regulation are practically exhausted. It is obvious that although there is no alternative to the Arctic preferential treatment for improving entrepreneurial activity, it only solves the issues of targeted stimulation of the development of territories. The problems of population decline, improving the quality of life in the Arctic require a systematic solution; therefore, in the direction of synergy of preferential and system-wide measures, the development of state economic policy should be justified.

1. Novoselov A., Potravny I., Novoselova I., Gassiy V. Social Investing Modeling for Sustainable Development of the Russian Arctic. Sustainability, 2022, 14 (933), pp. 1—18. Available at: https://doi.org/10.3390/su14020933.
2. Byers M. International Law and the Arctic. Cambridge, Cambridge Univ. Press, 2013.
3. Volkov A. D. World experience in the application of economic and legal regimes and its use in the spatial organization of the economy of the Arctic region. Ekonomika, predprinimatel’stvo i pravo, 2021, vol. 11, no. 6, pp. 1389—1404. DOI: 10.18334/epp.11.6.112298. (In Russian).
4. Pimenova N. A., Bazaleva R. V. Comparative analysis of tax regimes for the development of the Arctic shelf of foreign countries and the Russian Federation. Neftepromyslovoe delo, 2015, no. 3, pp. 53—60. (In Russian).
5. Pilyasov A. N., Zamyatina N. Yu., Ivlieva O. D. et al. Arctic law of Russia: what should it be like? [S. l.], Izdatel’skie resheniya, 2018, 402 p. (In Russian).
6. Bocharova L. K., Simonova Yu. V. Special regimes in the Arctic: the search for solutions. Problemy nauki, 2017, no. 2 (15), pp. 42—46. (In Russian).
7. Levin Yu. A., Pavlov A. O. Investment activity and tax regimes in the Arctic zone of the Russian Federation. Finansy, 2020, no. 9, pp. 21—25. (In Russian).
8. Kirillova T. V. Prospects for the development of a special economic zone in the Arctic. Peterburgskii ekonomicheskii zhurnal, 2021, no. 4, pp. 93—102. DOI: 10.24412/2307-5368-2021-4-93-102. (In Russian).
9. Smirnova O. O., Lipina S. A., Kudrjashova E. V., Krejdenko T. F., Bogdanova Yu. N. Formation of support zones in the Arctic: methodology and practice. Arktika i Sever, 2016, no. 25, pp. 148—157. (In Russian).
10. Dmitrieva T. E., Buryi O. V. Supporting zones for the development of the Russian Arctic: content, ratings and projects. EKO, 2019, no. 5 (535), pp. 41—59. (In Russian).
11. Dmitrieva T., Buryi O. Arctic supporting zones: mechanisms of formation and functioning. Regional Science Policy and Practice, 2022, no. 14 (1), pp. 86—98. Available at: https://doi.org/10.1111/rsp3.12274.
12. Pilyasov A. N., Zamyatina N. Yu. Arctic entrepreneurship: conditions and opportunities for development. Arctic: Ecology and Economy, 2016, no. 4 (24), pp. 4—15. (In Russian).
13. Gulidov R. V. On the issue of assessing the state policy for the development of the Russian Far East. Prostranstvennaya ekonomika, 2021, vol. 17, no. 4, pp. 143—167. (In Russian). DOI: 10.14530/se.2021.4.143-167.
14. Chichkanov V. P., Belyaevskaya-Plotnik L. A. Territories of priority development in the context of ensuring the economic security of the microregion. Ekonomika regiona, 2018, vol. 14, no. 1, pp. 227—242. DOI: 10.17059/2018-1-18. (In Russian).
15. Leonov S. N. Preferential regimes of created local points of growth and their impact on the economy of the Far East. Ekonomicheskie i sotsial’nye peremeny: fakty, tendentsii, prognoz, 2020, no. 3, pp. 28—45. (In Russian). DOI: 10.15838/esc.2020.3.69.3.
16. Emel’yanova E. E. Systemic problems and directions of development of the municipalities of the Russian Arctic. Arktika i Sever, 2019, no. 35, pp. 79—93. DOI: 10.17238/issn2221-2698.2019.35.79. (In Russian).
17. Leksin V. N., Porfir’ev B. N. Another Arctic: experience of system diagnostics. Problemy prognozirovaniya, 2022, no. 1 (190), pp. 34—44. DOI: 10.47711/0868-6351-190-34-44. (In Russian).
18. Smirnova O. O., Lipina S. A., Bocharova L. K. Special modes of economic activity: prospects for application in the Arctic zone of the Russian Federation. MIR (Modernizatsiya. Innovatsii. Razvitie), 2017, vol. 8, no. 3 (31), pp. 357—367. DOI: 10.18184/2079-4665.2017.8.3.357-367. (In Russian).
19. Leksin V. N., Porfir’ev B. N. Re-development of the Russian Arctic: issues of methodology and organization. Rossiiskii ekonomicheskii zhurnal, 2015, no. 2, pp. 84—104. (In Russian).
20. Nikolaeva A. B., Selin V. S. Problems and prospects for the formation of special economic zones in the Russian Arctic. Apatity, Institut ekonomicheskikh problem im. G. P. Luzina Kol’skogo nauchnogo tsentra RAN, 2009, 147 p. (In Russian).
21. Kryukov V. A., Kryukov Ya. V. Economy of the Arctic in the modern coordinate system. Kontury global’nykh transformatsii: politika, ekonomika, pravo, 2019, vol. 12, no. 5, pp. 25—52. DOI: 10.23932/2542-0240-2019-12-5-25-52. (In Russian).
22. Leksin V., Porfir’ev B. Legal mechanisms in the structure of regulators of spatial development (on the example of the Russian Arctic). Problemy teorii i praktiki upravleniya, 2018, no. 4, pp. 6—15. (In Russian).
23. Zhukov M. A., Popov D. A., Telesnina V. M. A radical change in the principles of management of the Arctic zone of the Russian Federation. Vestnik Komi respublikanskoi akademii gosudarstvennoi sluzhby i upravleniya. Teoriya i praktika upravleniya, 2021, no. 2 (32), pp. 15—23. (In Russian).
24. Tantri M. L. Effectiveness of the Special Economic Zone Policy over the Export Processing Zone Structure in India: Trade Performance at the Aggregate level. J. of Asian Public Policy, 2012, vol. 5 (1), pp. 23—40. Available at: https://dx.doi.org/10.1080/17516234.2012.661948.
25. Lonarkar P. P. Export Performance Analysis of India’s SEZ. J. of Intern. Economics, 2014, vol. 5 (1), pp. 18—30.
26. Moberg L. The political economy of special economic zones. J. of Institutional Economics, 2015, vol. 11 (1), pp. 167—190, Available at: https://dx.doi.org/10.1017/S1744137414000241.
27. Kotov A. V. Evaluation of the effectiveness of preferential regimes at the municipal level. Voprosy territorial’nogo razvitiya, 2022, vol. 10, no. 1. DOI: 10.15838/tdi.2022.1.61.1. (In Russian).