The Application of Regulatory Mechanisms in Special Economic Zones and It Clusters as an Element of Digitalization Development
The article analyzes the current trends in the digital development of special economic zones and digital clusters. The ongoing IT transformations contribute to the emergence of new types of special economic zones - high-tech zones and digital clusters, specialized robotics development zones, as well as digital free trade zones that are a symbiosis of the physical and virtual special zones. These processes contribute to the development of competitive fiscal regulation in the IT sector of different countries. A special feature of these territories is the concentration of high-tech priority areas that use advanced IT technologies - informational innovations, biotechnologies, new materials technologies, robotization and online environment development. The author systematizes the established digital economic zones in the countries under study and conditions for entering into high-tech parks and electronic services platforms. It has been revealed that, for all the largest special economic zones and clusters in the IT sphere, it is common to provide tax preferences for investments in digital technologies and in human capital (deductions for employee training expenses, benefits for taxing incomes of highly skilled employees) and R&D support. The features of the introduction of preferences for companies and projects operating within these territories depending on the assigned qualification status are considered.
Keywords
особые экономические зоны,
налоговые преференции,
IT-кластеры,
высокотехнологичные зоны,
цифровые зоны свободной торговли,
special economic zones,
tax preferences,
IT clusters,
high-tech zones,
digital free trade zonesAuthors
| Sinenko Olga A. | Far Eastern Federal University | sinenko.oa@dvfu.ru |
Всего: 1
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