GENERALIZATION OF DOMESTIC EXPERIENCE REGARDING THE DEVELOPMENT OF PRIORITY DEVELOPMENT TERRITORIES

Abstract

The article is devoted to the study of the domestic experience of the development of priority development territories, which in the conditions of martial law in Ukraine can become a tool for the recovery and development of its regions. The essence of the territory of priority development is defined following the current legislation. The territory of priority development is understood as the territory in which unfavorable socio-economic and ecological conditions have developed and in which a special regime of investment activity is being introduced to create new jobs. It has been proven that overcoming the consequences of economic crises and reducing the rate of development of the territory's economy became a prerequisite for the development of such territories. The functional types of special economic zones and the justified term of their application are given. In the territories of priority development of Ukraine, the legislation provides for the following preferential regimes: customs – exemption from taxation with import duties and VAT during the import into Ukraine of equipment, materials, equipment, etc., intended for the implementation of one or another investment project; tax – full or partial exemption from paying income tax, which was received in the process of implementing investment projects; failure to include investment amounts in the form of funds, tangible assets, intangible assets in the gross profit of business entities; financial – exemption from paying fees for compulsory social insurance in case of unemployment. The Economic Code of Ukraine states that the territory and status of a special (free) economic zone, including the term for which it is created, are determined by a separate law for each special (free) economic zone. SEZs of various functional types can be created on the territory of Ukraine: free customs zones and ports, export, transit zones, customs warehouses, technology parks, technopoles, integrated production zones, tourism and recreation, insurance, banking, etc. Separate economic zones can combine functions characteristic of different types of SEZ’s. It has been proven that a modern approach to the development of priority development territories should be implemented taking into account: the military situation and military actions on the territory of Ukraine; migration flows of the population; material losses caused by Russian aggression against Ukraine; degree of infrastructure destruction, etc.