Maria N. Kilevnik’s research while affiliated with Rostov State University of Economics and other places

The paper aims to study the current practice of tax regulation in special economic zones of the Russian Federation and develop recommendations for improving this practice in the conditions of sanction restrictions. To assess the competitiveness of special economic zones of the Russian Federation, the comparative analysis method compares the taxation conditions in Russia with other CIS countries in 2021. To determine the role of taxation in the development of special economic zones in Russia, the authors applied the method of correlation analysis. This method is used to determine the relationship between the tax climate in Russia and the parameters of special economic zones in Russia. The method of trend analysis is applied to study the dynamics of changes in these parameters in 2014–2020. The contribution of the research to the literature consists in clarifying the features and prospects for improving tax regulation in special economic zones of the Russian Federation under the conditions of sanction restrictions. The practical significance of the research lies in the fact that the proposed recommendations will make it possible to fully disclose the potential generation of special economic zones of anti-crisis effect under sanction restrictions and will be useful in practice to ensure the stability of the Russian economy under sanctions.

The article is devoted to the definition of the little-studied role of higher education in the tax climate based on international best practices. The dependence of the trusting environment between the participants of tax relations from the selected factors is expressed using the equation of the multiple linear regression model. To determine the prospects for developing a trusting environment between the participants of tax relations based on improving tax literacy, the authors developed a forecast of higher education for the period up to 2030. The theoretical significance of the article is related to the disclosure of a new view on the prospects for improving the tax climate in the country (on the example of Russia)—from the standpoint of the development of higher education. The practical significance of the author’s conclusions and recommendations lies in the fact that they expand and supplement the management tools of fiscal regulation of the economy, and also contribute to the growth of the effectiveness of these tools.