Financial and Legal Regulation of Preferential Territories in the Russian Federation

The conception of a long-term socio-economic development of the Russian Federation for the period from 2008 till 2020 set important strategic tasks before the state for the prospective development of its economy. In the context of the development of economic policy the program of the conception envisaged the creation of special territories within the boundaries of which a special legal regime is established to provide preferences for its residents. As a result, in the period from 2008 to 2019 their number increased significantly. Particularly, in addition to special economic zones 5 more types of such territories were created which actually necessitates the systematization of knowledge about them. The research is devoted to the description of the nature of these territories, to the identification of their features as well as to the description of the features of their operation followed by the analysis of the specificity of the financial and legal component of the legal measures that are provided for their residents, namely tax and customs preferences, and the current work also aims to unify all these territories by a single notion "preferential territory".