MONOTOWN: COMPARATIVE ANALYSIS OF TAX BENEFITS AND PREFERENCES
This article is dedicated to the study of the creation of single-industry towns in Russia. The global financial crisis significantly changed the economic and social life of the single-industry towns, city-forming enterprises, science cities and other settlements closed in Russia. The main reasons were changes: the difficulty of activities their core enterprises, narrow the scope of employment and limited population maneuver when job loss, curtailment of social infrastructure, the reduction of the tax base of local budgets. Assuming monocities support measures have been developed at the state level. All of this led to a lack of funding for such cities. One of the mechanisms of such support is the provision of tax incentives. The article gives a comparative analysis of benefits and preferences provided TOSER and SEZ, as well as the overall tax system.