Effects of preferential taxation of residents of priority development territories in the Yaroslavl region

Link for download: Effects of preferential taxation of residents of priority development territories in the Yaroslavl region.docx

Authors: Andrei Aleksandrovich Pugachev

Annotation: In the Yaroslavl region in 2017-2018 created 3 territories of leading development in small single–industry towns - Tutaev, Rostov Veliky and Gavrilov-Yam. This is done in order to ensure socio-economic development and create jobs. An analysis of the effects of preferential taxation of these TOPS has shown their advantages and disadvantages.

Keywords: Territories of advanced development, Tax benefits, Preferential taxation, Residents, Investments, Investment projects