Conditions for residents attracting of the priority territories social and economic development of closed administrative and territorial unions of the Rosatom State Corporation

• Published in: IOP conference series. Materials Science and Engineering 2020-04, Vol.822 (1), p.12029
• Main Authors: Avramchikova, N T, Puchkin, M B, Chuvashova, M N
• Format: Article
• Language: English
• Subjects: Business law; Economic development; Taxation; Unions
• ISSN: 1757-8981; 1757-899X
• DOI: 10.1088/1757-899X/822/1/012029

The paper considers a special legal regime for conducting business and other activities in the field of taxation in order to attract residents of territories of priority socio-economic development (TPSED) of closed administrative-territorial unions (CATU) of the Rosatom State Corporation. This contributes to the accelerated development of the economy and improvement of the quality of life. The authors describe a brief feature of TPSED in terms of the interests of their potential resident and identify promising technical areas for attracting innovative small and medium companies as residents of TPSED of Rosatom State Corporation, which includes using the approaches of the circular economy in the implementation of innovative projects. The conditions that must be corresponded by representatives of small and medium businesses to obtain the status of a TPSED resident of Rosatom State Corporation. The existing criteria for the selection of residents in the TPSED of Rosatom State Corporation were considered. In addition, proposals to strengthen the motivation to attract representatives of small businesses and individual entrepreneurs as residents of TPSED are given.