The particular provision of tax benefits in the offshore areas

UDC 336.22

Authors

Varfolomeeva V. A.
Candidate of Economic Sciences, Associate Professor, Department of Economics of High-Tech ProductionSaint Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia
Pokshivanova O. P.
Assistant, Department of Economics of High-Tech ProductionSaint Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia

Abstract

The article considers the conditions for granting tax benefits and preferences in offshore zones both in Russia and abroad. The main method of stimulating investment activity is tax incentives. The authors conclude that tax incentives contribute to the creation of offshore zones and the development of investment activity in these territories.

Keywords

tax incentives, tax breaks, offshoring, start-up, investment tax incentives.