Special economic zones and dynamics of sectoral legislation in 2014–2023

• Ниязова Марина Валентиновна

  Marina V. Niyazova. Vladivostok State University. Vladivostok. Russia

The growth in the number, geography and types of special economic zones is a natural stage in the evolution of this institution and a global trend that appeared in response to deglobalization and a lack of investment capital following the global financial crisis. As a part of national legislation, the regulatory legislation of special economic zones has been subject to frequent changes. The dynamics trends indicate that they focus on deregulation, organizational autonomy and the use of special legal methods and means in the general mechanism of economic relations' legal regulation, and Russian special economic zones are no exception to these trends. The study aims to analyze changes in the content of the sectoral legislation on free economic zones in Russia over time. The study employs the author's methodology to examine the advanced special economic zones and the free port of Vladivostok operating in the Far Eastern Federal District. The analysis reveals a quanti-
tative structure and qualitative characteristics related to the interpretation of changes in sectoral regulation in chronological order. Geostrategic, economic, IT and socio-cultural factors have been identified as factors that exert a multivalued influence on the direction of changes in sectoral regulation. The study concludes that 1) in urban planning, these factors have contributed to the establishment of softer and more flexible legal regulation and an increase in the role of public scrutiny; 2) in land use, they restrict the rights of residents and expand those of government agencies; 3) in the field of taxation, these factors have resulted in the consolidation of authority within a single federal executive body to pay federal taxes and fees, the implementation of the principle of investment protection, the establishment of a unified model of preferential taxation on the property tax of organizations, and the codification of tax and fee legislation within the constituent entities of the Russian Federation; 4)in customs regulation, the factors drew together the structure and content of customs regulation legislation on the advanced special economic zone and the free port of Vladivostok and contributed to its improvement, taking into account modern technologies. The results obtained can be used to improve the preferential regimes of special economic zones.
Keywords: institution of special economic zones, changes, dynamics of regulation, urban planning, land use, taxation, customs regulation, residents, advanced special economic zone, Vladivostok free port, Far East of Russia.