Comparative analysis of financial-legal regulation of activities in the special economic zones on the territory of Western Siberia
At present the representatives of science and business are generally concerned with problems of financial-legal regulation of the processes in the special economic zones (SEZ). Under these conditions regions play a considerable role and the institution of SEZ is an additional leverage of state financial policy aimed at improving of the well-being of the country and its regions. Modern legislation concerning SEZ is imperfect and is self-contradictory. This circumstance influences the practice of normative-legal regulation of the formation, operation and development of SEZ on the territory of the Russian Federation. Therefore, the study of the theoretical basis and review of the real factors of financial-legal regime of SEZ is extremely useful for economic-legal state reality. A complex comparative analysis of financiallegal regulation of the activity in special economic zones on the territory of Western Siberia is made; and the main problems of their functioning are described. Several interconnected problems are solved: study of the main financial factors of the activity of SEZ of tourist- recreational and technical innovation types; search for general and specific characteristics of the creation and operation of SEZ taking into account the peculiarities of regions in which special economic zones under study are located; determination of the problems of current legal regulation in the specified types of SEZ and possible ways of their solution. The object of the present work is the analysis of the financing of the activity in SEZ; the subject is forms and methods of financial-legal regulation of public relations, formed in the course of creation and development of technical innovation and tourist-recreational SEZ. The practical importance of the study is confirmed by the fact that the results, conceptual propositions and contents of the comparative analysis can be used by both scientific and state organizations while working out special programs for the development of special economic zones in regions. The information, theoretical and normative-legal backgrounds have been provided by the official data of the Department of Economic Affairs, statistics of the public corporation SEZ in Tomsk, collections of the territorial state statistics agencies. The works of Russian scientists, federal and regional laws, Government resolutions, orders of the Department of Economic Affairs, agreements on the establishing of SEZ were used by the author of the given article. The system-analytical, complex, deductive and inductive methods of the analysis applicable in empirical science were used as a methodological basis.