Ekaterina KryukovaPublished in:
Russian Journal of Entrepreneurship
– № 11-1 / November, 2010



Keywords: financial measures, fiscal methods, foreign capital, free economic zones, investment climate, non-financial incentives, off-shoring, taxmeasures


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Abstract:

The article examines the positive and negative factors of free economic zones (FEZ) functioning. The author shows that the provision of various tax and customs privileges and preferences is often a disguised subsidy of some lobby groups, as well as the method of primary capital accumulation. When assessing the impact of functioning of FEZ on the development of the country»s economy it is necessary to consider if a favorable investment climate exists.

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