The world economy has long been accustomed to such a special development tool as a free economic zone. This is an effective way to attract investment to the region and ensure the growth of production or other types of economic activity.

Definition of the concept of “free economic zone”

Officially designated economic territories were established by the international convention on the simplification and harmonization of customs procedures in 1973 in Kyoto. In its most general form, a free economic zone is a part of the country’s territory in which special conditions are established, expressed in the absence or weakening of customs control and significant tax benefits.

Today there is no final terminological clarity, and the names “free” or “special economic zone” are used as synonyms. The essence of this phenomenon is the special conditions that exist in a limited area. The organization of such zones is always associated with solving a specific economic problem: developing the territory, attracting investors, creating a new type of economic activity.

Principles of existence of free economic zones

Regardless of the type and country of location, special free economic zones are created based on the following principles:

• mandatory absence of any customs duties on the import of components for future products, equipment and on the export of manufactured goods;
• tax benefits;
• state guarantees against any type of confiscation and expropriation of property owned by foreign investors;
• a set of benefits and privileges of a different nature for companies operating in the free economic zone;
• free use of hard convertible currency for all types of transactions.

Goals of creating free economic zones

The emergence of special zones is associated with the solution of pressing economic problems. A free economic zone is an effective tool to help regional economies. Zones can help in many cases. They are created when there is a desire to revive medium and small businesses in a depressed or subsidized region of the country, help to equalize the standard of living in different regions, allow more efficient use of the resources available in the region, and much more. That is why there is a fairly large list of goals that show the creation of a free economic zone. Goals may differ when considering their significance for the state and for the investor. The state interests of creating free economic zones are as follows:

• attracting foreign investment, mobilizing capital, obtaining innovative technologies for the production of goods and services;
• creation of a large number of new jobs, especially for highly qualified personnel;
• import substitution, domestic production of goods, technologies and services for the development of the domestic market instead of importing goods;
• formation of a possible export base;
• testing new management techniques and methods, legislative and tax models, developing skills to manage new systems, training personnel.

The following goals are relevant for the investor:

• increasing the profitability of investments due to tax breaks;
• bringing production and consumer closer together;
• obtaining cheap labor;
• removal of various administrative barriers when doing business;
• development of the territory and, in connection with this, obtaining additional opportunities for business expansion.

Functions of free economic zones

Any free economic zone is a complex multifunctional system. The functions performed by such territories include:

• increasing industrialization of the region and the country as a whole;
• integration of the national market into the global economic and production system;
• increasing foreign exchange injections into the budget of the country and region;
• development of the region, including through the formation of highly qualified personnel, saturation of the market with quality goods and services, and the creation of additional jobs;
• increasing the efficiency of using existing capacities and resources;
• increasing the country's role in global exports;
• mobilization of capital and business environment.

Organizational forms of free economic zones

Each state itself chooses the form of a special zone in accordance with the tasks being solved and the characteristics of the region’s economy. Therefore, a country’s free economic zone can have different functional and organizational forms. In total, there are 5 main organizational types of such territories:

• foreign trade, in which the main activity is import and export, in which duty-free trade is accompanied by the development of transport systems, warehouse complexes, etc.;
• technological, these zones are focused on the development, mastery and testing of high technologies; they attract innovation to the region. An example is technopolises and technoparks;
• complex production zones, they can be based on the creation of goods or the provision of services, most often zones are created for the production of consumer goods;
• offshore zones that attract capital by reducing or eliminating tax and customs duties; clients are provided with preferential conditions for transactions with currencies;
• service zones created for the development of one service or a complex of services, for example, banking or recreational and tourist zones.

Types of free economic zones

There are several classifications of special zones for different reasons. Traditionally, the territory of a free economic zone can belong to any type in accordance with the leading principle of organization, in this case the following are distinguished:

• territorial free zones, which are created precisely based on the characteristics of the place, these include open zones that actively interact with other regions, and enclave zones, that is, those in which there are restrictions on cooperation with other regions;
• functional areas. They are created based on a specific function, such as the production of certain goods or services.

According to the benefits provided, special zones can be divided:

• to customs, which provide significant benefits for the export and import of goods, raw materials, and components;
• tax, in such zones various types of fees are partially or completely abolished;
• financial and investment, in which rates on various types of fees are reduced, preferential terms of lending and insurance are provided;
• administrative, in which a simplified procedure for registering and registering companies operates, and the entry and exit of foreign citizen-investors is facilitated.

A little history

The regime of free economic zones in the world was tested back in the 12th century, when the famous Hanseatic League emerged in Europe, controlling trade in the Baltic and North Seas. Members of the union enjoyed various benefits and privileges, which ensured its success and longevity. In the 15th-17th centuries, experiments with such territories were carried out in Italy, Russia and Germany. By the end of the 19th century, favorable conditions had developed for the emergence of a genuine special zone. The country's first free economic zone appeared in the German cities of Hamburg and Bremen. Hamburg has retained its privileges to this day thanks to its exceptionally advantageous location and developed infrastructure.

In the 20th century, the emergence of free economic zones became widespread; in the 70s, an international legal mechanism was formed that allowed many states to open such territories.

World experience

Modern free economic trade zones are very popular instruments of regional politics and economics. In total, there are more than 1,000 such territories in the world, the record holder for their number is the United States; the most rapid growth of zones today is occurring in Asia. The most successful projects in world practice are:

• the Irish district of Shannon, in which, with the threat of a sharp decline in the use of the airport by international airlines, a technology park was created to attract investment, the world's first duty-free store was also opened here, and a powerful innovation center was formed here in the 80s;
• the Brazilian industrial district of the Manaus free zone, in which energy companies are concentrated, providing not only the country’s internal needs, but also entering foreign markets;
• Chinese export cities: in the late 70s, zones with special tax and customs conditions were opened in 14 coastal cities, which allowed the region to make a breakthrough in development, as well as attract tens of billions of dollars to the country.

Russian practice

Free economic zones in Russia appeared in the last years of the USSR. They were aimed at developing the economy and establishing relations with other countries. The first projects were in Vyborg and Nakhodka. A feature of all zones of this period was the emphasis on the export of raw materials. In the 90s, several zones with a lighter tax regime appeared at once; they produced goods and attracted external investment. But later it turned out that almost all the plans were not destined to be realized.

At the end of the 20th century, new projects appeared: a foreign trade zone near Sheremetyevo airport, a technological zone in Zelenograd, a tourist and resort zone in the Caucasus. The country is gradually developing its own approach to the functioning of such territories, but their activities face significant difficulties.

Features of free economic zones in Russia

In the 2000s, Russia began to take a serious approach to the development of special territories in order to attract foreign capital and support high-tech sectors of the economy.

The following zones of free economic development have been formed in Russia:

• industrial (Elabuga, Lipetsk, Tolyatti, etc.);
• innovative (Zelenograd, Dubna, Fryazino, etc.);
• tourist (Irkutsk, Buryatia, Altai, etc.);
• port (Khabarovsk, Ulyanovsk, Murmansk).

The creation, operation and development of free economic zones (FEZ) (zoning) as one of the aspects of modern economic policy has both general and specific features for each specific country in the world. State zoning policy is formulated based on the type of national economic system (market or centrally planned, developed or developing, etc.).

State zoning policy is a set of legal, economic, social and information measures aimed at the creation, effective operation and development of SEZs and control of their activities, integrated into the unified socio-economic policy of the state.

The main meaning of SEZ is that the zones:

• are a powerful factor in the socio-economic, scientific, technical, organizational, technological and personnel progress of the country’s economy;
• mediate the transfer of advanced management experience in sectors of the country's national economy;
• serve as a source of foreign investment;
• act as an incentive for the development of financial, labor, material and natural local resources.

This understanding of the role of SEZ determines the tasks that state zoning policy solves.

Purposes of creating a SEZ usually come down to the creation of particularly favorable conditions for attracting foreign and domestic capital to a relatively limited territory of the country. And since the provision of benefits to one party means a loss of profit for the other party, it is assumed that the temporary losses of this other party will be covered in the future due to higher rates of profit. If this “golden rule” is strictly observed, then the development of the SEZ meets the interests of all parties involved and during zoning there are no contradictions between the work of the SEZ and the national interests of the host country.

The list of zoning goals defines the tasks solved by state zoning policy.

To the main goals of creating SEZs in developing countries relate:

• stimulation of export production and foreign exchange earnings;
• saturation of the domestic market with food and industrial goods;
• development of infrastructure, warehousing, tourism development;
• training of management personnel to work in market conditions;
• stimulating the creation of knowledge-intensive industries, etc.

The goals of creating SEZs in industrialized countries are:

• overcoming the economic backwardness of certain areas;
• solving the problem of employment;
• stimulating innovation in knowledge-intensive industries.

Essence, basis of classification and types of free economic zones

There are more than 20 main types of SEZ definitions. In this chapter free economic zones are defined as an instrument for selectively reducing the scale of government intervention in economic processes in part of the state’s territory. This formulation covers a wide range of different institutional phenomena associated with the operation of a preferential management regime.

Preferential management regime in a SEZ is a mandatory feature that determines the essence of the zone. It implies the operation of special legal and preferential customs regimes on the territory of the zone, which in practice are combined with the provision of other benefits, including tax, financial and credit, etc.

The definition of a SEZ (or free zone) given in Annex VIII of the Kyoto Convention of 1973 is widely accepted, where a free zone is understood as a part of the territory of a country in which goods are considered to be outside the national customs territory and therefore not subject to customs clearance. customs control and taxation.

Although the SEZ has certain characteristics of a special customs territory, in all cases it is an integral part of a particular state with a common border regime, therefore the SEZ is not considered as a political autonomy.

In zoning practice, a distinction is made between the internal and external boundaries of the SEZ. Internal border SEZs are considered to be geographical lines legally established and marked on the ground that limit the territory occupied by the SEZ. The internal border of the SEZ limits the territory that is subject to special regimes for regulating financial, credit, pricing and tax policies established by the legislative and by-laws of the host country. External border A SEZ, as a rule, coincides with the state border of the country.

A variety of names are used for SEZs. Thus, in Russia the term “special economic zone” is used; in the CIS countries the most common concepts are “free economic zone”, “special economic zone”, “most favored nation zone in trade”, “free customs zone”, etc. In Lithuania, the law on SEZ uses the concepts of “free economic zone”, as well as “free enterprise and trade zone”. The practice of “special economic zones”, “open coastal cities”, and “economic development areas” is widespread in China. In Ukraine, as in China, the concepts of “special economic zones” and “special (free) economic zones” are used. The experience of South Korea has enriched the world practice of zoning with the concepts of “free export zone” and “free zone”. In Turkey, SEZ is defined as the concept of a “free trade zone”. In the USA, among other things, the term “technopark” is used, in Japan - “technopolis”. Extensive practical experience in zoning in developing countries is associated with the activities of “free industrial zones”, and in Western European countries - with the activities of such types of zones as “port cities” or “port cities”. In Russian practice, zones such as “science city”, “factory city”, etc. are also created.

One of the main reasons for the variety of types of zones in the world practice of zoning is their clear orientation towards a specific type or group of types of specialized activities.

SEZ - This:

• 1) a limited part of the customs territory of the country, which must be characterized by the uniqueness of its geographical location, allowing it to perform specific tasks;
• 2) creation, on the initiative of central or local authorities and economic management, on the basis of an appropriate “package” of legislative and regulatory acts, taking into account the complex of mutually beneficial interests of the country where the “zone” is created, the territory of the “zone” itself, and the entities operating in it;
• 3) special preferential business regime (investment, taxation, financing, lending, visa, currency and customs regimes) established in the zone;
• 4) legislatively and organizationally defined and formalized boundaries of the “zone”;
• 5) identified and fixed specialization and priorities for the development of sectors and production facilities of the economy with the aim of developing the economy of the “zone” and the national economy of the country as a whole.

The classification of SEZ can be carried out according to the following criteria:

• 1) degree of integration into the national economy;
• 2) method of organization;
• 3) the nature of the property;
• 4) the nature of the activity or functional purpose;
• 5) the size of the zone territory;
• 6) degree of openness;
• 7) the number of participating countries;
• 8) the procedure for organizing the boundaries of the zone and the regime of access to its territory.

Depending on the degree of integration, SEZs are divided into two types: enclave (closed) and integrated into the national economy.

Enclave zones differ in the size of the territory and the directions of their organization.

TO first direction can be classified as zones covering the territories of individual enterprises that are subject to preferential tax and customs regimes. Such zones have become widespread in Mexico, where so-called maquiladoras operate - export enterprises located along the US border. SEZs are created using the same principles in the Dominican Republic and Hungary.

Co. the second direction include small industrial enclaves, which are closed areas from several tens to several hundred hectares. Such zones are being created in the newly industrialized countries of Southeast Asia, as well as in the countries of North Africa.

Large-scale zones covering many districts and entire cities represent third direction(China, India, as well as some small countries such as Sri Lanka, Mauritius, etc.). Thus, the territorial feature underlies various typologies of enclave-type SEZs.

Enclave SEZs are completely focused on the export of all products produced on their territory in order to receive revenue in freely convertible currency. The necessary degree of independence of these zones from the rest of the country is ensured by a special regime for the passage of goods and people across their border, and economic independence is ensured by administrative and economic methods.

A specific feature of enterprises operating in enclave-type zones is the assembly nature of production, based on imported materials, various components, semi-finished products and parts. In such zones, transnational corporations create their branches and subsidiaries, using export production zones as an export base for creating products with lower production costs.

For integrated zones A characteristic feature is the presence of close economic ties with the domestic economy of the country. In addition to the problems associated with the development of export potential, these zones solve the problem of increasing the technological level of local industry and the competitiveness of goods.

Unlike enclave-type zones, integrated zones are mostly focused not on the import of intermediate goods, but on the use of national materials, components and semi-finished products. Thus, in the Brazilian zone of Manaus, the share of national components in finished products is 40-90%, while more than 90% of the output goes to the country’s domestic market. In US foreign trade zones, about 80% of all supplies of semi-finished products and materials occur in the interior of the United States and, in turn, about 90% of manufactured products are sent to the domestic market.

Integrated zones are most characteristic of countries with developed market economies, widely included in the international division of labor.

Depending on the method of organization, two groups of zones are distinguished:

• territorial- zones with a separate territory in which resident companies, regardless of the type of activity, enjoy preferential treatment for economic activity;
• functional - zones of preferential treatment, which applies to a certain type of activity regardless of the location of the company in the country. For example, offshore centers in the Caribbean, tourist areas.

Based on the nature of ownership of objects in the FEZ, private and mixed are distinguished.

The most common in world practice is mixed a type of SEZ where, along with state ownership, there is also private property.

Recently, however, private capital, both local and foreign, has been playing an increasingly important role, increasing its share private property in the SEZ. In most SEZs, the state owns only the land and infrastructure, and the main economic entities are private companies. It should also be noted that in recent years, private SEZs have begun to be created in developing countries, which take on the creation of most infrastructure facilities, as well as zone management.

Thus, although state ownership plays an important role in a number of developing countries, as well as in China, Vietnam and some countries with transition economies, nevertheless, private property and private capital become the basis for the development of SEZs.

The following types of SEZ are known according to their profile (based on economic specialization).

• 1. Trade/re-export zones.
• 2. Industrial-production or business zones.
• 3. Commercial and industrial zones.
• 4. Specialized scientific, technical and technology implementation zones.
• 5. Zones with specialization in the service sector.
• 6. Complex zones or zones of integrated development of the territory.

Shopping areas They are compact territorial entities outside the national customs territory. In such zones a variety of trade activities take place.

and related related operations for warehousing, packaging, simple processing, labeling, quality control, packaging, assembling batches of food and non-food products imported into and exported from the country. Often other trade and intermediary services are provided in such zones. Moreover, if such a zone works for the export (export) of goods, then it has the status of a foreign trade zone (FZT) or a free foreign trade zone. If for import (import) - this is an internal trade zone or a free internal trade zone. If the nature of the zone’s activities is mixed with approximately equal shares of volumes of import and export of goods, then this is more often called a free customs zone. Such zones have become widespread in Western and Central Europe in the seaports of those countries where maritime and river trade has centuries-old traditions. In Germany, France, Great Britain, Greece, Yugoslavia, Bulgaria and other European countries, there are dozens of port cities with FTZ status. For example, in Germany alone there are six of them: Bremen, Hamburg, Bremerhaven, Kiel, Cuxfachen, Emden.

To designate this type of zone, the concepts of “free trade ports”, “free port cities”, “free port zones”, “customs zones”, etc. are used in world practice. The history of port cities in Western Europe goes back several centuries.

These types of zones exist in other countries of the world. For example, in China, since 1984, there have been 14 so-called open coastal cities (OCCs). Trade zones are characterized by a quick payback on the initial investment, all other types of expenses (expenses) and a relatively prompt and simple organization of business (territory development, setting boundaries, etc.).

Industrial-production or enterprise zones are characterized by the fact that they create enterprises that produce goods for export on the basis of imported semi-finished products, components and other components, or produce on such a basis so-called import-substituting products for the purposes of the country’s domestic market, and assemble finished products. These zones are created as territories with a special customs regime, where enterprises produce export or import-substituting products, taking advantage of tax and financial benefits. This type of zone is most common in China, where they are called special economic zones (Hainan Island, Shenzhen Province, Zhuhai, Shantou). In South Korea, these are the Mazan Free Zone, the Iri Free Zone, etc.

These zones are sometimes called industrial processing zones. Sometimes - just production zones, but more often - free

mi export zones or free import zones. This type of zone is most common in developing countries, where their presence is perceived as one of the conditions for enhancing the revival of the national economy. The entire family of such zones, based on the predominance of external or internal sales of products produced on their territory, can be divided into zones:

• import substitution (predominant focus on the domestic market);
• export orientation (primarily meeting the needs of the foreign market);
• export-import (when multidirectional channels for the sale of products produced in these zones are equal or do not differ too much in volumes).

Commercial and industrial zones. As their name itself indicates, they are a combination of the first two types of zones. Visa, customs, financial and credit, as well as currency and other regimes are being introduced on their territory, designed to ensure the creation of the most favorable conditions for the production and marketing activities of resident enterprises of the zone. These zones have become widespread in the United States.

Scientific-technical and technology-innovation zones They are usually called technology parks in the USA, technopolises in Japan, and science cities in Russia and other CIS countries. These also include the ubiquitous science parks and technopolises, which have been actively created since the early 1980s. in the newly industrialized countries of Southeast Asia, for example on the island. Taiwan (it is no coincidence that some of these zones arose from industrial production zones).

These zones of all types receive broad government support, including direct investment from the state budget for infrastructure development, tax incentives and preferential loans, including for small innovative firms. The main goal of such zones is to stimulate innovation.

Functional areas - the most diverse group of zones. These include service areas(banking, insurance, recreational and tourism, historical and cultural, environmental, etc.). In these and similar administrative-territorial entities, a special regime is established for the type of business activity in which each specific zone specializes, as well as a special regime for clients staying in it.

For example, free banking zones (FBAs) and free insurance zones (FIZs) are areas within which business activities can be carried out, dealing with foreign and domestic clients and foreign

capital. There is practically no control over the exchange of foreign currencies, various forms of capital movement (in the form of money, real estate, securities, etc.). SBZ and GCC have become most widespread and in the highest form of their maturity in economically developed countries that have long traditions of functioning of various forms of capital and entrepreneurial activity, as well as in those newly industrialized countries where the level of business and commercial activity is now high, and the degree of concentration of international capital is high. Examples include the SWZ in Switzerland and Luxembourg, the SWZ and SSZ system in the USA, France, Germany, Great Britain, as well as the SWZ and SSZ in Singapore, Hong Kong, Bahrain, Taiwan, and the Philippines. A distinctive feature of all SWZ and GCC is the high degree of development of the financial and communication infrastructure of the territory. In zones such as SBZ and GCC, insurance companies are exempt from certain rules of prudential regulation of operations by the state.

In turn, such types of service zones as offshore zones, enable legal entities that do not carry out economic and other business activities in the territory of the zone itself to enjoy a simplified registration regime, tax benefits, carry out currency settlements with clients, national and foreign states, etc.

As multidimensional international cooperation develops, the role and importance of this type of service zones, such as recreational and tourist areas, and traditional, with a long history gambling and entertainment business zones, as well as those regions and territories of the world that are known for their cultural, religious, historical and other traditions. The latter zones are called special historical and cultural centers.

Recreational and tourist areas are distinguished by the fact that while they have excellent (often unique) natural and climatic conditions that allow for healthy recreation and treatment, sports, etc., they also have developed transport and communication links, a developed medical system and tourist services. Examples of zones of this kind can be resort towns in the Alps, resorts in the Mediterranean, the Canary Islands, the Bahamas and the Seychelles, etc.

Gambling and entertainment business zones have a long tradition. The world centers of these zones are known - Monaco, Las Vegas (USA), Cannes (France), etc. The target orientation of this type of zone assumes that they are focused on obtaining currency as part of a criminal (or similar) business.

Complex zones- large-scale and quite diverse in the essence and nature of their creation zones. The distinctive features of this type of zones include:

• significant population;
• phasing in development and stage-by-stage improvement of the economic and social systems of the zone region;
• the tangible contribution of the zone’s economy to the national economy and to the country’s foreign economic relations;
• fluctuations in the size of the zones’ territory from very significant to spotty;
• different levels of development of individual regions and territories that make up the zone itself.

For example, the Shenzhen special economic zone in China, which belongs to this type of zone, has a territory area of ​​328 square meters. km, and the population is more than 1 million people. Another similar Chinese zone, Hainan, occupies the entire area of ​​a large island, where 6.5 million people live. In turn, the Manaus free zone in Brazil is the largest territorial entity. Since the development of this territorial complex (since 1957), several “subzones” of various types have been formed in it. SEZ "Yantar" unites the entire population, territory and economic complex of the Kaliningrad region of Russia. Complex zones are found in almost all regions of the world (for example, the Tierra del Fuego territory in Argentina).

The size of the territory allocated for the location of the zone is extremely differentiated. They can occupy from several hectares and several square kilometers to several thousand square kilometers. Depending on this they differ microzones(territory of one enterprise, port, duty free), as well as macrozones, located on the territory of one district, city, large region of the country.

Depending on the territory of how many countries SEZs cover, they can be divided into mononational, located on the territory of one state and operating under its laws, and international(international), covering the territory of a group of states and operating according to general rules.

When formulating state zoning policy at the stage of decision-making on the creation of a SEZ, it must be taken into account that the operation of a SEZ, in addition to its positive features, is fraught with certain dangers that must be taken into account in order to avoid distortions in the national economic system.

Zones of any type can have the status of requiring or not requiring rigid organization of their boundaries. At the same time, access to the territory of the zone can be free from the point of view of access (by

boundary) regime, or can be strictly regulated and limited. Therefore, in the first case, such zones should be considered open, in the second case - closed, or special. For example, in the PRC since 1980 there have been so-called special economic zones (SPEZ)). They are a typical example of closed zones. They not only demonstrate the clear autonomy of local authorities, their significant freedom from the central government in shaping the policy of the zone region and the autonomous action of laws regulating certain aspects of economic activity and life on its territory, but they also have their own internal borders that cannot be crossed without special permission. passports. At the same time, another type of Chinese zones, the so-called open coastal cities (OCCs), practically do not have their own autonomous legislation and are deprived of rigid boundaries.

SEZ management system, zonal management bodies

TO levels of state regulation of SEZs relate:

• interstate;
• national (federal);
• regional;
• intrazonal.

The main goal of the SEZ management system is solving the tasks assigned to the zone as part of the implementation of the state zoning policy.

In the world practice of zoning, there are various systems for managing SEZs, and the regulation of the zone’s economy is carried out using various methods through the creation of special bodies.

SEZ management bodies of different levels are subjects of the organizational zoning mechanism. In industrialized countries, these are local authorities, which are vested with broad powers, including legislative ones. In countries with a transitive type of national economy, management in the zones is entrusted to joint-stock companies, which include all interested parties as founders: the central (national) bank, a large construction organization, large enterprises located in the SEZ, local authorities, as well as foreign investors.

In the Russian Federation, in most cases, special management bodies are created to manage the economic and organizational activities of SEZs.

• See the classic work: R.I. Zimenkov. Free economic zones. M.: UNITY-DANA, 2005.
• See: Zimenkov R.I. Free economic zones. M.: UNITY-DANA, 2005.

Modern SEZs are very heterogeneous and diverse, which greatly complicates their classification and systematization; for this purpose, various approaches are used in the economic literature.

One of the research objectives when classifying free zones is to identify the common features of FEZs, which make it possible to substantiate the principles and approaches of the management system and identify management features for each type of zone.

For example, A. Kapustin and N. Smorodinskaya propose to classify SEZs based on economic specialization. In accordance with this feature, the following are distinguished:

• · industrial production zones;
• · free trade zones;
• · technical-implementation zones;
• · complex and service zones, which, in turn, are also divided according to more specific characteristics. Smorodinskaya N., Kapustin A. Free economic zones: world experience and Russian prospects // Questions of Economics. 2004, No. 12.

For a deeper understanding of the essence of the SEZ, 2 more classification criteria can be applied:

• 1. by purpose of creation
• 2. by the degree of influence of the SEZ on the national economy Ovchinnikova S. Free Enterprise Zones. Textbook / Ed. Doctor of Economics sciences, prof. A.E. Karlika. 4th edition, revised and expanded. - St. Petersburg: Publishing house of St. Petersburg State University of Economics and Economics, 2008. - 138 pp.

The organizational and functional structure of the SEZ is quite diverse. Sometimes it is quite difficult to classify one or another SEZ unambiguously, since they have the features of many zones. Russian specialists have developed a rough classification based on economic specialization - the profile of activity of the majority of firms operating in the zone (Figure 1).

Fig.1. Classification of SEZs by economic specialization

When organizing a SEZ, 2 conceptual approaches are used:

• · territorial
• · functional (point).

In the first case, the SEZ is considered as a separate territory where all residents enjoy preferential treatment for economic activity.

The second approach assumes that a SEZ is a preferential regime that applies to a certain type of business activity, regardless of the location of the corresponding company in the country. The types of SEZs according to the method of organization and size are shown in Figure 2.

Fig.2. Classification of SEZs by method of organization

Let us consider the various types and types of SEZs and present their main characteristics.

Zones of formation of the open sector of the economy are characteristic of the post-socialist countries of Central and Eastern Europe, the purpose of which was the accelerated formation of a market economy. The management mechanism of this type of free zones is focused on creating a favorable investment climate for foreign investors and actively attracting investments (Hungary, Bulgaria, China, Russia, Poland and the CIS countries).

Development zones of depressed industries and areas are common in industrialized countries such as the UK, USA, France, and Germany. A feature of the management mechanism of such free zones is its focus on creating favorable administrative, legal and economic conditions for national companies and enhancing their activities.

An enclave-type SEZ is a territory of a country that is separated from the rest of its territory by an internal border on which a strict customs regime is established. Such zones are weakly connected with the domestic market of the country, focused primarily on the development of exports and foreign trade relations, due to which they have an indirect impact on the national economy. They are located, as a rule, in the border regions of the country.

SEZs such as economic centers subordinate their activities not so much to solving foreign economic problems as to the general economic problems of the country. They function in the national economy as its integral part and are located both in the border and inland regions of the country.

Free customs zones (FCZ) combine the functions of providing customs services and services for trade operations. Therefore, in the specialized literature, free trade zones, free ports, free trade zones, and transit zones are considered identical. Free trade zones are small territorial entities that are located outside the customs territory. The purpose of creation: to obtain additional foreign exchange earnings by intensifying foreign trade operations, as well as rationalizing imports. Their economic mechanism is based on a preferential customs regime, a system of export-import control over goods that enter the zone and are re-exported from it. In particular, it is provided:

temporary exemption from import duties on any goods intended for import into the national customs territory;

exemption from import quotas and duties on any goods (both industrial and consumer goods) that are re-exported from the territory of the zone;

encouraging the development of the financial services sector (foreign trade insurance, lending, etc.);

possible creation of currency and commodity exchanges, trade and exhibition centers, etc.

Advantages of STZ:

• · minor starting capital investments (for the purpose of building warehouse complexes);
• · quick return on investment;
• · unambiguity of the purpose of education.

We list typical “vulnerabilities”:

• 1. Rely on an exclusive geographical location (which may change).
• 2. There is a fairly high probability that the zone will become a center for the smuggling of goods into the country’s domestic market.

STZ is widely represented in countries such as Singapore, Hong Kong, Gibraltar, Colon, Aden. In the USA alone, by the beginning of the nineties, about 130 such zones functioned in almost all states. Mozias P. Free economic zones: trends in world experience // Financial business. 2007, No. 3. .

Free trade zones (FTZs) are created to encourage foreign investment and expand exports, as well as stimulate the economic development of countries and regions.

FTZs are limited territories considered outside the customs national space of states. The freedom of such zones means the exemption of goods from import taxes, customs duties, and other types of financial controls. Commercial products imported into the FTZ are not declared, but the customs administration has the right to organize control within the zone in order to prevent the transportation of prohibited goods and smuggling.

Domestic products and duty-paid foreign goods imported into an FTZ are considered exports from the customs territory of the receiving country. After import into the zone, the same foreign and national goods are subject to all export stimulants available in the zone, including tax bonuses, tax discounts, refunds of previously made payments, etc. Foreign-made commercial products that are imported into the FTZ for use and consumption within its borders, is considered an import and is subject to import taxes and duties. Goods taken out of the zone for use in the host country are also subject to import taxes and duties on the same terms as similar goods produced directly in the FTZ.

FTZs are most widespread in the United States: they have been operating for more than sixty years.

FTZs also include “Duty Free” stores - duty-free shops. From the point of view of the financial regime, they are considered to be outside state borders. There is a customs regime in force here, in which goods are sold under customs control, without the collection of taxes and customs duties, without the application of economic policy measures. Duty Free stores must be located behind the customs control line at international airports, river and sea harbors, international train stations and automobile checkpoints. Selling goods in these stores is allowed at retail and only to individuals traveling abroad.

Industrial production zones (IPZ) are compact territorial entities with a special customs regime, where industrial companies produce export and import-substituting products, taking advantage of certain tax benefits.

Purpose of creation:

receiving additional foreign exchange earnings;

creation of new jobs;

establishing import-substituting industries;

attraction of technologies, advanced management methods and foreign capital.

According to the sales market for manufactured products, such zones are divided into three types:

• 1. Export-production
• 2. Mixed (export-import substitution)
• 3. Import substitution

Export production zones (EPZs) are the most common type of EPPs. A specific feature of such zones is the pronounced dominance of industries, the establishment of which does not require large capital investments: light industry, consumer electronics, electrical engineering (assembly using imported components), etc. Production activities are carried out mainly by branches of TNCs and joint ventures that are interested in the intensive use of cheap labor and raw materials of the receiving party.

FTE advantages:

achievability and limitation of goals: employment, currency;

minimizing the state's risk in case of project failure;

Disadvantages of FTE:

weak connection with the host country economy;

lack of real technology transfer;

the use of predominantly unskilled labor Mozias P. Free economic zones: trends in world experience // Financial business. 2007, No. 3. .

Models of import substitution zones, which are focused on the domestic market of the founding country, are quite rare in their pure form. In most cases they are used in combination with other types of zones, although a legal framework is provided for import-substituting specialization (as a priority within integrated zones).

Export-import substitution zones combine the advantages of import substitution and export zones.

Disadvantages of export-import substitution zones:

it is quite difficult to determine the optimal permissible level of sales of products of zone enterprises on the domestic market of the country;

there is a temptation to administratively maximize the influx of resources into the zone from the domestic market;

multiple goals can lead to ineffective functioning of the zone as a whole.

Technology-innovation zones are territorial complexes for the integration of education, production and science. They are formed with the aim of stimulating the development of production of high-tech products and new technologies that are sent for export and to the domestic market of the host country.

The key elements of the special regime in such zones are:

financial incentives (for example, preferential lending and reduced rental rates);

preferential taxation of residents;

preferential customs treatment.

There are several types of technology innovation zones (technoparks), which differ from each other in the relationships between production and research functions, the scope and volume of cooperation, etc.

Research parks are agglomerations of research departments of industrial companies, which are grouped around large research centers. The range of their activities in most cases is limited to the provision of scientific services (for example, the development of technical innovations). Subsequent stages of the innovation process most often take place outside of research parks.

Industrial parks are a non-specific territorial concentration of enterprises that are not characterized by community. By offering favorable conditions for their placement (rent, transport connections, tax benefits, etc.), the state provides support to manufacturers who are located in regions with a weak structure. The duration of their placement in industrial parks, as a rule, is not limited. The main purpose of this form is to help enterprises solve the problem of production location, which has sharply worsened due to the limited territory suitable for industrial development.

An intermediate position between these 2 types of parks are Gründer parks, which are more of a type of industrial park. The Gründer Centers are designed to help manufacturing companies.

Innovation centers are a type of Gründer centers, but differ from them in the concentration of firms that specialize in innovation activities in the field of high technologies. In addition to the shared services that operate in the Gründer centers, specialized risk capital companies operate here.

The management mechanism of technology-innovation SEZs includes, in addition to traditional elements of innovation management, which predetermines the creation of a more adaptive and flexible SEZ management system.

Technoparks provide conditions for the implementation of all stages of the innovation process from the development and examination of an innovation to the release of a sample of a commercial product and its sale. They can be centers for training entrepreneurs, technology transfer, as well as service centers for providing a wide range of services.

Service zones are territories with preferential business regimes for institutions and firms that provide various types of non-financial and financial services. Service zones include offshore centers, where legal entities (banks, firms) that do not conduct economic activities in a given territory enjoy a simplified registration regime and tax benefits.

Offshore financial centers are created mainly in small countries or in enclave areas of national territory that have favorable climatic conditions and an advantageous geographical location.

Free insurance and banking zones are an important part of international payments. These are separate sectors of the financial and credit system, where credit funds are borrowed from some and provided to other non-residents of the country of registration through the mediation of banks and other financial institutions operating on preferential terms.

Benefits include: tax, partial or complete regulation or abolition of interest rates, more liberal requirements for liquidity and equity capital, and stricter compliance with bank secrecy. To create insurance and banking zones, it is not always necessary to allocate a separate territory. They can be formed according to the regime principle within the current banking structure.

Complex zones are formed by introducing a special preferential regime for economic activity on the territory of individual administrative entities. They are called upon to solve a wide range of problems on a national and regional scale.

Special economic zones (SEZ). It is proposed as a promising model for the development of certain Russian territories (for example, the Kaliningrad region), which require federal government support and have good prerequisites for the formation of growth centers.

Considering the SEZ as an object of management, it is necessary to emphasize that most SEZs represent a region that is characterized by certain development goals, infrastructure, economic specialization and the degree of influence on the national economy. The exception is regime SEZs.

From the point of view of SEZ management, the entire set of zones can be divided into two groups:

• · targeted or local SEZs that occupy small territories (industrial-production, foreign trade, technology-innovation zones, etc.);
• · “superzones” that are formed within regions or cities (for example, SEZ “Yantar” in the Kaliningrad region, SEZ in China).

Taganrog: TRTU, 2005

Topic 6. SPECIAL ECONOMIC ZONES (SEZ)

1.Classification of SEZ

Since signing in 1973 The Kyoto Convention, which defines a free zone as a kind of foreign trade enclave where goods are considered to be outside the customs territory, SEZs have become widespread in many countries. International corporations consider SEZs as favorable territories where they can make excess profits (the rate of profit in SEZs averages 30-35%, and in Asian zones - more than 40%). The payback period for capital investments in SEZs is reduced by 2-3 times.

The following types of SEZ are distinguished: customs zones; duty-free shopping zones; customs free zones; free trade zones; foreign trade zones; enterprise zones; zones of technical and economic development; zones for the development of new and high technology; scientific and industrial parks; export production zones; free industrial zones; offshore centers; free banking zones; tourist centers, etc.

A SEZ is a part of the national territory that has expanded independence in resolving economic issues, a special management regime and preferential conditions for economic activity for foreign and national entrepreneurs.

FEZ classification is carried out according to 4 criteria:

1. By the nature of the activity.

2. By the degree of integration into the global and national economy.

3. By industry.

4. By the nature of the property.

I.Based on the nature of the activity, the following are distinguished:

1. Free trade zones are limited areas of territory within which preferential economic regimes have been established, incl. foreign economic activities. They arose in the 17th – 18th centuries. Their functions are reduced to the import, storage, sorting, packaging and transshipment of goods. Sometimes minor processing of foreign goods is allowed for the purpose of their further re-export. FTZs include duty-free shops at international airports and free harbors (ports) with preferential trade regimes.

2. Export-production or industrial-production zones. They are classified as 2nd generation zones; they arose as a result of the evolution of trade zones, when they began to import not only goods, but also capital, and engage not only in trade, but also in production activities.

Industrial production zones are created in territories with a special customs regime, where export or import-substituting products are produced. These zones enjoy significant tax and financial benefits.

3. Scientific and industrial parks or technology development zones. They belong to the 3rd generation zones (70-80s of the 20th century). They concentrate national and foreign research, design, scientific and production companies that enjoy a unified system of tax and financial benefits.

The largest number of such zones operate in the USA (technoparks), Japan (technopolises), and China (zones for the development of new and high technology). They organize the development and production of competitive high-tech products.

4. Service areas They are territories with preferential business regimes for firms providing various financial, economic, insurance and other services.

Service zones include offshore zones (OZ) and tax havens (HH). They attract entrepreneurs with a favorable monetary, financial, fiscal regime, a high level of banking and commercial secrecy, and loyal government regulation. Banking and insurance businesses are concentrated in these zones; export-import operations, real estate transactions, trust and consulting activities are carried out through them.

Tax havens differ from tax havens in that all firms (local and foreign) receive tax breaks for all or some activities.

In present day There are more than 300 offshore centers in the world, including about 70 NG. Among the countries where offshore companies operate are Liechtenstein, Panama, Channel Islands, Isle of Man (Great Britain), Antilles, Hong Kong, Madeira, Liberia, Ireland, Switzerland.

Companies in OZ are either not subject to taxation or are subject to a small lump sum tax. There are also no currency restrictions or customs duties for foreign investors, there is free export of profits, and a low level of authorized capital.

For countries organizing OZs, the benefit is to attract additional capital, receive income from the presence of companies in OZs, and create additional jobs.

IIAccording to the degree of integration into the world and national economy, they are distinguished:

1. SEZ of extrovert type (focused on the foreign market, exports range from 75 to 90% of all products produced).

2. SEZs of introvertive type (integrated into the national economy).

Classification based on industry is complicated by the fact that PPs of various industries are located in export-industrial zones. But there is also a certain specialization in one or more industries.

By the nature of ownership, SEZs are distinguished: state-owned; private; mixed.

The classification of SEZs is not just a listing of them with a brief description, it is the evolution of their development, formation and functioning. This is a very long path of development and transformation of the simplest economic zones into more advanced ones. This is the ever-changing content of economic structures called economic zones.

1. Trade and warehouse areas.

In this type of zone, foreign goods can be stored, traded and traded without paying normal customs duties. This is a duty-free trade and warehouse zone, which is exactly how the Kyoto Convention defined it. These zones are characterized by three features:

• 1. they are created to serve the global market;
• 2. they are not subject to many tax and customs regulations

restrictions in force in the rest of the country (“customs extraterritoriality”);

3. they are subject to state regulation of foreign economic relations.

Trade and warehouse zones are created not only for the reception, storage, processing of goods with their subsequent purchase or sale, but also for carrying out operations that improve their consumer properties. On their territory, enterprises can engage in extensive exhibition activities, organize auctions and provide banking and insurance services without charging trade duties, as well as VAT as a result of improving the consumer properties of the goods. All trade and warehouse zones are organized mainly in seaports, at railway junctions, at airports, that is, in places of transit of goods and passengers.

2. Free customs zones.

Modern varieties of duty-free trade and warehouse zones, which are among the simplest, are free customs zones. They are created to enhance foreign economic activity.

This type of zone is also called special or duty-free customs zones and even free customs territories. These zones; As a rule, they are created in sea and river ports, in air harbors and on transport routes, as well as in certain industrial areas for the processing of exported industrial products, unloading, loading and transshipment of imported goods, warehousing of goods that have not passed customs inspection. Free customs zones supply ships and other vehicles at sea, river and air ports. These are special duty-free trading and warehouse zones, which, while remaining part of the national territory, from the point of view of the financial regime are considered to be outside state borders.

They serve both the trade turnover of the host country and international transit operations. Goods may be located in free customs zones without any time limit. Preferential treatment in free customs zones is based on the abolition (mitigation) of customs duties and export-import controls over goods; entering and re-exporting from the zone. When delivering goods from the zone to the territory of the home country, an import duty is charged. The development of the financial services sector (lending, foreign trade insurance, etc.) is encouraged.

3. Free trade zones.

Free trade zones are “commercial centers” whose activities should accelerate trade turnover and stimulate foreign trade. They represent limited territories that are considered outside the customs national space of states. The freedom of such zones means the exemption of goods from customs duties, import taxes, and other types of financial control. Commercial products imported into the free trade zone are not declared, but the customs administration has the right to organize controls within the zone in order to prevent the transportation of contraband and prohibited goods. Free trade zones, as a rule, have storage facilities and carry out warehousing, sorting, packaging, labeling and selective quality control of stored goods. Goods stored in the zone can remain there indefinitely. Storage fees depend on the length of time and type of storage, including insurance premiums. The activities and functional specifics of free trade zones are divided into: transit free ports; free customs zones; trade and production zones.

4. Export production zones.

This type of zone is also called “export processing zones” or “special export promotion zones.” They are enclaves within a national customs territory, usually located near international ports. Entrepreneurs in export production zones are rewarded for using local raw materials and for supplying goods to the host country's domestic market. The accelerated depreciation method used allows investors to write off equipment as quickly as possible. In order to maintain the competitive advantages of cheap labor in these zones, a special regime for regulating labor relations is usually introduced (prohibition of the activities of trade unions, exemption of entrepreneurs from paying contributions to social insurance funds, etc.).

5. Complex zones.

These zones have almost all the features of the already noted types of zones. Following the logic of the evolutionary development of free zones, we can say that complex zones represent the most modern forms. They combine trade, customs, production and research functions, creating complexity and versatility in the activities of investors in the zone. Complex zones involve joint entrepreneurship.

6. Free scientific and technical zones.

Free scientific and technical zones are called technopolises or technoparks. Technology parks are understood as such a complex of industrial buildings and service facilities that are capable of providing business entities with the conditions necessary for the production of modern competitive products and the use of the latest technologies that meet the requirements of the modern world market. A technology park is an effective mechanism for generating business structures in the scientific and technical field, a mechanism for connecting scientific and innovative activities, a mechanism for integrating science, production, financial structures and government bodies. Technology parks are called the most important factors in the formation and development of small businesses. By type of activity and final result, technology parks can be scientific (product of activity - results of fundamental research), scientific research (product - R&D, prototypes, small series of products), scientific, technical and technological (research and development, serial production of high-tech products with using higher technologies). The specificity of technology park preferences is that the emphasis is on encouraging small venture businesses. Tax, customs, and credit benefits are designed to facilitate the activities of firms at the initial, most risky stages of activity. Technology parks now have many organizational forms. Such diversity is dictated by the goals, activities and needs of the regions:

• 1. Science park - it is usually established near universities and research centers. The main task of such formation is the development and application of research objects. He is not directly involved in production;
• 2. Innovation center - the main task of such a center is to support (consultations on research, technology, finance and commercial activities) entrepreneurs who work geographically outside the center, but are engaged in the production and sale of new technologies that pose a relatively high risk on the market;
• 3. Commercial park - a commercial park is engaged in production, various types of commercial activities, as well as administrative work, organizing exhibitions, packaging and selling finished products. Such a structure does not require close proximity of research institutes.
• 4. Technological pole - represents an area where strategically important factors of innovation processes are present: a highly qualified workforce, basic and applied research activities, several facilities for incubation services and banks or similar institutions subsidizing innovation
• 5. Technological district - this structure includes the already marked pole plus a developed industrial district and at least one park of a scientific nature.
• 6. Industrial park - an industrial park is usually called a non-specific territorial concentration of enterprises that are not

characterized by commonality. By offering favorable conditions for their placement (transport links, rent, tax benefits, etc.), the state provides support to manufacturers located in regions with a weak structure. The duration of their placement in industrial parks, as a rule, is not limited.

• 7. Business incubator - unlike an industrial park, is designed to improve conditions for the growth and survival of newly created enterprises and provides them with a complex of modular buildings for a favorable rent, as well as general services (telefax, computer, communications, etc. .), provides support to management. The acceptance of new members into a business incubator is associated in most cases with the presence of certain conditions (for example, the opening of a new enterprise, the likelihood of survival). After a certain time, enterprises must leave the business incubator to make way for new applicants.
• 8. Scientific and technical park - is a territorial (usually subregional) concentration of modern technology-oriented enterprises that acquire the character of a park due to state and landscape design. A technology park should be not only a place of production and scientific research, but also a place for workers to live. In most cases, the time spent in the technology park is not limited.

The analyzed types of SEZs have far from exhausted all the diversity of these

economic formations. According to the UN, currently in the world

there are several dozen economic organizational structures with a variety of benefits to attract national and foreign investment.

Let's name some of these economic formations:

• free economy zones
• investment promotion zones
• joint venture zones
• duty free zones
• scientific and technical zones
• duty-free export-industrial zones
• Economic favored zones
• duty free zones
• · foreign trade zones
• Duty-free industrial zones
• · export duty-free zones
• · export industrial zones
• · banking and insurance zones
• free harbors
• open cities
• · cross-border growth areas
• Import development zones
• · foreign trade zones

So, we can conclude that free economic zones, in all their diversity, can satisfy the needs of even the most demanding investor. They, providing ample opportunities, are able to attract foreign capital precisely to the area that, in the opinion of the government of the country, is most in need of it: it is necessary to intensify scientific activity - free scientific and technical zones; use idle premises - trade and warehouse areas; encourage the use of local raw materials and the supply of goods to the domestic market of the host country - export production zones; and if the first, second, and third are complex zones. In general, the classification of zones is a general division into groups based on what opportunities the zone can provide to future residents.