Russian Federation
The article is devoted to the study of tax and legal regimes of various territories with a special status, such as special economic zones, territories of advanced development, special administrative districts, the Skolkovo Innovation Center, and the Sirius federal territory. The work analyzes the main laws regulating the functioning of the above-mentioned territories, as well as the provisions of the Tax Code of the Russian Federation establishing preferential conditions for participants in these territories. The author compares and analyzes various tax benefits and other tax incentives provided to participants in the territories under consideration, requirements for obtaining the status of a participant in a special territory, as well as the grounds for terminating their provision. The work identifies common features of the tax and legal regimes of territories with a special status, as well as the specifics of the tax and legal regime of some of these territories.
territories with a special status, tax and legal regime, special economic zones, territories of advanced development, special administrative districts, the Skolkovo Innovation Center, the Sirius federal territory
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