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Общество. Современная наука, техника и инновации. - 2020. - №. 19. - С. 312-313.
3. Шугалей А.П., Маркелов М.М., Камшилова Ю.А. Система поддержки принятия решений при исследовании эффективности сложных систем/ Решетневские чтения. Материалы
East European Scientific Journal #1(65), 2021 57 XXIII Международной научно-практической конференции, посвященной памяти генерального конструктора ракетно-космических систем академика М.Ф. Решетнева. - 2019. - Т.2. -С. 471-472.
UDC 332.122, 332.13 (477)
Markovych V. V.
PhD in Economics, research fellow, Ivan Franko National University of Lviv
EXPERIENCE IN IMPLEMENTING SPECIAL ECONOMIC ZONES IN UKRAINE (ON THE EXAMPLE OF LVIV OBLAST)
ОПЫТ ВНЕДРЕНИЯ СПЕЦИАЛЬНЫХ ЭКОНОМИЧЕСКИХ ЗОН В УКРАИНЕ (НА ПРИМЕРЕ ЛЬВОВСКОЙ ОБЛАСТИ)
Summary. The conditions, features and results of the functioning of special economic zones (SEZ) in Ukraine are studied. The main reasons for the unsuccessful experience of using the SEZ have been determined. The evaluation of the efficiency of functioning of the FEZ in Lviv oblast (on the example of the SEZ Yavoriv and SEZ of tourist-recreational type Health Resort Truskavets) for the period 2000-2019 was carried out. Their influence on the socio-economic development of the Lviv oblast in general and the city of Truskavets and Yavoriv district in particular is shown. Based on the results of the study, the need for the use of new spatial and organizational forms of stimulating economic activity in the regions of Ukraine has been established.
Аннотация. Исследованы условия, особенности и результаты функционирования специальных экономических зон (СЭЗ) в Украине. Определены основные причины неудачного опыта применения СЭЗ. Проведено оценивание эффективности функционирования СЭЗ в Львовской области (на примере СЭЗ "Яворив" и СЭЗ туристическо-рекреационного типа "Курортополис Трускавец") за период 2000-2019 гг. Показано их влияние на социально-экономическое развитие Львовской области в целом и г. Трускавец и Яворивского района в частности. Основываясь на полученных результатах исследования, установлена необходимость применения новых пространственно-организационных форм стимулирования экономической деятельности в регионах Украины.
Key words: special economic zones; regional economy; foreign direct investment; Ukraine.
Ключевые слова: специальные экономические зоны; региональная экономика; прямые иностранные инвестиции; Украина
Problem statement. Special Economic Zones (SEZs) are an important factor in the development of the world economy. According to the Bay Area Council Economic Institute, today there are more than 3.5 thousand special economic zones in 130 countries, which account for $200 billion in world exports and employ about 66 million people [1]. The most successful practice of using SEZ is observed in China, the USA, Brazil, the United Kingdom, Switzerland, the countries of Southeast Asia and others [2].
In Ukraine, 11 SEZs were established by 2001, but since 2005 special preferences for business entities in SEZs have been abolished, including the customs regime of the free customs zone [3]. In 2019 and 2020, the legislative term of SEZs, which operated in the Lviv region (SEZ Yavoriv and SEZ of tourist-recreational type Health Resort Truskavets), came to an end. To date, the question of the feasibility of further use of this form of spatial organization of business is acute again, given the need to accelerate the development of depressed regions of Ukraine and those affected by hostilities since 2014. Thus, in October 2020, President of Ukraine Volodymyr Zelensky initiated a discussion on the creation of free economic zones in Donbass and Western Ukraine. Given the above, there is an
important scientific problem in a determining the effectiveness of implementing SEZs in Ukraine.
Analysis of recent research and publications. Many works of leading economists are devoted to the study of theoretical and applied aspects of SEZ issues. In particular, World Bank experts periodically conduct a thorough study of the productivity and prospects of SEZ development in the world [4, 5]. Among the scientists who studied a set of problems related to the creation and activities of SEZs were N. Armstrong, D. Dowall, W. Fulton, G. Riposa, J. B. Steinberg, J. Taylor, V. Kravtsiv, P. Zhuk, M. Melnyk, O. Butkevych, O. Zeldin, V. Borshchevsky, V. Zasadko, S. Tkach, V. Vyshnevsky, Y. Galasyuk, B. Danylyshyn, S. Dolishniy, Y. Makogon.
Selection of previously unsolved parts of the general problem. Despite the extensive coverage of SEZ issues by scientists and practitioners, it still remains undisclosed and contains many controversial issues. Estimates of the effectiveness of the application of these economic tools in the scientific literature, periodicals and government documents are ambiguous - from extremely negative to positive. The impact of SEZs on regional development is insufficiently studied in Ukraine. Therefore, it is now obvious that it is
necessary to thoroughly study the effectiveness of more than 20 years of SEZ activity in Ukraine and prospects for their development, which the author decided to implement on the model of SEZs in Lviv oblast.
The purpose of the article is to study the experience of SEZs in Ukraine on the example of Lviv oblast, to determine their effectiveness and problems in the application as an economic tool.
Methods and materials. The theoretical and methodological foundations of the study are based on the provisions of economic theory, theories of regional growth and local development, institutionalism and international trade. The study is also based on the principles of a systematic approach and statistical analysis methods in terms of identifying trends and features of the impact of SEZ on foreign direct investment (FDI) attraction and socio-economic development of Lviv oblast, as well as methods of comparison and generalization, scientific induction and deduction in terms of assessment of prospects for further use of SEZs in Ukraine.
Presentation of the basic material. On October 13, 1992, the Ukrainian Parliament, the Verkhovna Rada of Ukraine, adopted the Law № 2673-XII "On General Principles of Establishment and Functioning of Special (Free) Economic Zones". This law laid the legal foundations for special (free) economic zones, as "the part of the territory of Ukraine where a special legal regime of economic activity is established and operates".
The basic conditions for the establishment and operation of SEZs in Ukraine were the following:
• creation by the Laws of Ukraine on the initiative of the President of Ukraine, the Cabinet of Ministers of Ukraine or local Councils of People's Deputies of Ukraine and local state administrations;
• operation in an individually defined local area;
• functioning during an individually determined period (the term of the special regime of economic activity);
• the effect of organizational incentives such as state guarantees for the protection of investments of economic entities, the right to export profits and invested capital, as well as the opportunity to participate in tenders for government orders;
• the possibility of applying fiscal incentives within the general taxation system;
• application of higher than the minimum defined in Ukraine the amount of wages of employees;
• implementation of additional special quarterly reporting of business entities to the State Statistics Service of Ukraine.
The special conditions of activity of economic entities of some SEZs include, in particular, the establishment of an individual estimated cost of investment projects [6].
The purpose of the SEZ in Ukraine was declared to attract FDI, increase exports of goods and services, improve the development of innovation, use of labor and natural resources, infrastructure development and accelerate socio-economic development of the country. For this purpose, SEZs were entitled to "preferential customs, monetary, financial, tax and other conditions of economic activity of national and foreign legal entities and individuals [7].
In the first 6 years since the adoption of the Law, only one SEZ was established in Ukraine - in the Crimea, according to the Presidential Decree "On the North Crimean Experimental Economic Zone Syvash of June 30, 1995. However, the boom in the creation of SEZs began in 1998: over the next four years in 8 regions of Ukraine appeared 11 special zones: Azov, Donetsk, Zakarpattia, Inter-port Kovel, Health Resort Truskavets, Mykolayiv, Porto Franco, Port of Crimea, Reni, Slavutych and Yavoriv (Figure 1). The term of operation of SEZ functional units in Ukraine was set in the range from 20 to 60 years, and their area ranged from 27 ha to 2000 ha.
As of 2003, the total area of SEZs and priority development areas that received similar incentive mechanisms reached 1/10 of the total area of Ukraine [8].
The results of the SEZ activity in Ukraine turned out to be ambiguous. The creation of such zones in practice had political expediency, and was lobbied by large businesses from industrial regions for the sake of tax optimization. As noted in the IMF report on Ukraine for 2003, "tax incentives aimed at developing industrial production and attracting foreign investment in Ukraine were poorly designed" [9].
SEZ Years
Port of Crimea 2000 I
Mykolayiv 2000 I
Reni 2000
Porto Franco 2000 I
Health Resort Troskavets 2000 I
Zakarpattia 1999
Yavoriv 1999
Donetsk 1998
Azov 1998
Slavutych 1998
2005: abolition of benefits for SEZs 30 30 30
Syvash 1996 5
60 60
2000 2010 2020 2030 20 year of creation 30 term of activity
2040 2050 2060 year of liquidation
Figure 1. Timeframes for activity of SEZs in Ukraine
However, with the entry into force of the Law of Ukraine of March 25, 2005 "On Amendments to the Law of Ukraine "On the State Budget of Ukraine for 2005" and Some Other Legislative Acts of Ukraine", the benefits for the SEZs were canceled [10]. This cancellation was a precondition for obtaining a loan from the World Bank, for which Ukraine had to reduce the volume of sectoral benefits by at least 55% compared to January 1, 2002 [11]. By such a decision, the parliament did not liquidate SEZs as such, but changed their essence: they were deprived of a special legal regime.
The main reasons for the abolition of the preferential regime of SEZs were the following:
• non-transparent decision-making procedure for the establishment of SEZs and the participation of specific enterprises in them. The very concept of "zone" did not have a clear limitation of the scope of special rules;
• intention to use free economic zones not only as a way to attract investment, but also as a tool for solving social problems of depressed regions;
• low state control over the work of SEZ. The massive offenses in the activities of special zones are confirmed by the fact that out of 225 enterprises operating in SEZs and territories of priority development, selectively inspected by the tax inspection in 2003, 201 were found to have violated tax and customs legislation;
• low infrastructural support of the territories of preferential taxation by the state [12].
SEZs have not become a platform for intensifying the development of innovation. For example, in 2000 the share of enterprises engaged in innovative activities in Ukraine was 14.8%, but in subsequent years this figure failed to improve. Only 5% of investments in SEZs were attracted in high technologies [13]. Also in
the SEZ the volumes of attracted investments, first of all foreign ones, were not carried out in such volumes as expected. According to data provided by Ukrainian economists V. Geets and V. Seminozhenko, the plan to attract investment was fulfilled only by 12.2% ($2.1 billion against the planned $17.1 billion), job creation plan - by 35.5% ($137.7 thousand against $387.4 thousand). At the same time, only 25% of investments were foreign, the rest were reinvestment of profits of domestic enterprises. SEZs were also actively used for tax evasion and smuggling of goods. According to the World Bank [14], duty-free imports of materials allowed to SEZs have caused significant damage to the economy, as such imports contradicted the main mission of SEZs - to promote technology development, production and attract foreign capital. As a result of SEZ activities, the volume of investments outside their borders decreased, and corruption in the management of the "zone" administration was encouraged, as the SEZ management itself influenced the choice of investment projects [8].
On the other hand, the implementation of SEZs in Ukraine has also had positive socio-economic effects (Table 1). In general, for the entire period of operation as of 01.01.2020, the following results were achieved by the SEZ economic entities:
- attracted investments worth $1.2 billion;
- more than 24 thousand new jobs were created;
- received revenue from sales of products amounting to over 73.9 billion UAH (or $7 billion at average annual exchange rates);
- more than 9.7 billion UAH were paid to the budgets of various levels and state trust funds (or $0.9 billion at average annual exchange rates);
- received tax and customs benefits in the amount of UAH 1.8 billion (or $171 million at average annual exchange rates) [6, 15].
Table 1
The main results of the operation of SEZs in Ukraine (1998-2019) [6, 16]
Title / indicators Attracted investments, $ mln New jobs created Payments to the budget and state trust funds, mln. UAH Volume of received tax and customs benefits, mln. UAH Revenue from sales of products, mln. UAH
till 2005* till 2019** till 2005* till 2019** till 2005* till 2019** till 2005* till 2019** till 2005* till 2019**
Slavytych 33,7 64,61 455 1565 21,4 183,7 28,5 37,91 209,3 1577,7
Azov 7,5 30,03 120 296 27,4 101,4 1,5 7,8 139,5 383,11
Donetsk 6,8 8,84 588 903 79,3 226,7 43 714,74 867,8 2595,8
Yavoriv 82,6 271,31 4760 8372 147,4 1445,9 83,4 209,3 1885,1 14443,9
Zakarpattia 75,7 465,5 2006 9799 475,5 6201 100,6 1157 4899,5 46901,5
Health Resort Truskavets 79,2 151,71 526 1874 39 138,3 15,6 20,67 305,5 1028,3
Porto Franco 17,2 75,4 303 618 16,5 406,9 19 95,29 94,6 1731,2
Reni 3,1 18,6 134 256 1,4 24,2 0,2 0,3 14,7 166,3
Mykolayiv 59,4 85,1 634 982 247 1021,7 83,5 108,5 1266,1 4943,9
Port of Crimea 0,3 1,17 3 5 6,1 8,32 0 0 0 0
Total 365,5 1172,34 9529 24674 1061 9758,06 375,3 2351,57 9682,1 73953,1
Note: the table is compiled on the basis of statistical information of the State Statistics Service of Ukraine. Symbols: * - cumulative total from the beginning of project implementation for the specified year up to 2005 inclusive; ** - data given as of01.01.2020
Among all SEZs of Ukraine, the largest volumes of investments were attracted on the territory of the Lviv oblast. Taking this into account, we propose to carry out a thorough analysis of the experience of the SEZs functioning on the example of this region. On the territory of the Lviv oblast, there were created SEZ Yavoriv (Yavorivsky district, area of 116 thousand hectares) and SEZ of tourist-recreational type Health Resort Truskavets (Truskavets city, area of 774 hectares) for a period of 20 years. According to the assessment by O. Yegorova, among all SEZs in Ukraine, these two zones played one of the most significant roles in solving regional socio-economic issues.
Priority activities in SEZ Yavoriv were the implementation of innovative projects, carbohydrate extraction, food industry, light industry, woodworking and paper industry, production of machinery and equipment, construction, transport, while in SEZ Health Resort Truskavets these were medical and health complexes, mineral water production, recreational tourism, sanitation, and research in the field of health care [17, 18].
Until 2005, a number of preferences were provided for national and foreign legal entities and individuals who carried out their economic activities on the territory of the SEZs in Lviv oblast. As a result of the introduction of these benefits, it was planned to attract $277 million in SEZ Yavoriv and $100 million in SEZ Health Resort Truskavets. In addition, it was planned to preserve the old and create new jobs in the
amount of 7 thousand in SEZ Yavoriv and 14.5 thousand in SEZ Health Resort Truskavets [3].
Since the beginning of the project implementation, SEZs of Lviv oblast have received investments in the amount of 1,051.8 million UAH (1,016.5 million UAH have been disbursed), of which 13.2% are foreign and 86.8% - domestic investments. The structure of investments by sources of financing was dominated by own funds of enterprises and organizations - 62.9%, and funds of foreign investors and bank loans accounted for more than 13%. Among the countries that have invested in SEZs in Lviv oblast, the largest amounts of investment came from Poland, Denmark, the United States, Spain and Belgium.
The most active period for the implementation of investment projects in the SEZ was when there was a preferential regime for business entities located in the SEZ, which implemented investment projects in priority economic activities with an estimated cost equivalent to at least 500 thousand dollars. In SEZ Yavoriv, in the first year of operation (1999), six enterprises received investments for the implementation of investment projects, while in 2005 their number increased 12.5 times and amounted to 75. Instead, in SEZ Health Resort Truskavets in 2000-2005 the number of such enterprises has more than doubled: from 9 to 19. Until the abolition of benefits, as of 2005, 102 investment projects were implemented in the territories of SEZs of Lviv oblast (76 in SEZ Yavoriv and 26 in SEZ Health Resort Truskavets), for the implementation of which investments in the amount of 238.7 million UAH were received (Figure 2).
SEZ Yavoriv • Health Resort Truskavets
Figure 2. Dynamics of investment inflows in SEZs of Lviv oblast [19, 20]
The abolition of preferences in 2005 radically changed the vector of attracting investment for the implementation of projects. In particular, in SEZ Yavoriv in 2007 there were implemented 75 investment projects, in 2011 - 62, and in 2015 - only 34. In SEZ Health Resort Truskavets in 2007 there were 24 investment projects for which investments have been received, and five years later (in 2011) the last
investment project in this SEZ was implemented. SEZ Yavoriv had a significantly better investment situation, however, commenting on the graph, it should be noted that a significant jump in investment in this SEZ in 2014-2016 can be associated with the devaluation of the national currency (by 92.3% in 2014, by 34.5% in 2015, and by another 13.3% in 2016). In fact, the
political crisis and hostilities in Ukraine have led to a real decline in investment [19].
To ensure a comprehensive assessment of the impact of SEZs on the development of Lviv oblast as a whole and the impact of each individual SEZ on the development of the territories in which they were located, we have used correlation-regression models (Table 2). The period 2000-2005 was chosen as a temporary sample, when the conditions in the SEZ corresponded to their essence and there was a preferential tax regime.
According to the results of correlation-regression analysis, the activity of SEZs in the period under study still had an impact on the main indicators of development of Lviv oblast. In particular, the value of GRP of Lviv oblast as significantly dependent on the amount of investment in SEZ. The production activity of SEZ enterprises significantly affected the value of
both budget revenues, exports of goods and services, and employment, wages in the region.
However, there is no relationship between investment in SEZs and inflows of FDI in the region, which is primarily due to low volumes of investment in SEZs. In addition, an inverse relationship was found between the inflow of investments in SEZs and the number of innovative enterprises in the region. This once again proves that the development of innovation for businesses in the SEZ was not a priority activity.
In the city of Truskavets and Yavoriv district, the situation is similar to the Lviv oblast as a whole. The inflow of investments in SEZs did not affect the dynamics of FDI in the economy of administrative-territorial units, as well as the development of innovation. For example, in 2001-2004, there were 12 innovative enterprises on average in Truskavets and Yavoriv district, while in 2008-2015 this figure was 2 in Truskavets and 7 in Yavoriv district.
Table 2
Correlation and regression analysis of SEZ impact on socio-economic development of Lviv oblast in
SEZ Health Resort Truskavets Yavoriv Lviv oblast in total
(City of Truskavets) (Yavoriv district)
Tax revenues GRP
y = 52,067x + 8214,3 y = 39,905x + 9504,4 y = 41,196x + 4283,3
R2 = 0,7044 R2 = 0,038 R2 = 0,7003
Receipt of FDI per year
Investment income y = 10,329x + 2124,8 y = 72,701x - 764,28 y = 39,962x + 43687
R2 = 0,1056 R2 = 0,3237 R2 = 0,0379
Number of innovatively active enterprises
y = -0,0013x + 0,7586 y = 0,0025x + 0,7895 y = -0,1926x + 103,76
R2 = 0,0126 R2 = 0,0022 R2 = 0,7754
Tax revenues
y = 57,327x + 8893 y = 20,289x + 6618,4 y = 710,42x + 428021
R2 = 0,8467 R2 = 0,9371 R2 = 0,9523
Average monthly nominal wages of employees
Revenue from sales y = 1,9271x + 262,74 y = 0,6526x + 105,92 y = 0,6309x + 185,15
R2 = 0,8321 R2 = 0,9375 R2 = 0,9895
Average annual number of employees
y = 7,1453x + 11973 y = -2,6043x + 19795 y = -128,82x + 660063
R2 = 0,8793 R2 = 0,8066 R2 = 0,6922
Exports of goods and services
The volume of output y = 71,842x + 3961,1 y = 56,84x + 4449,5 y = 602,77x + 288309
R2 = 0,8143 R2 = 0,9792 R2 = 0,8738
Average monthly nominal wages of employees
y = 0,0958x + 218,23 y = 0,1062x + 32,2 y = 0,0653x + 144,78
Average number of full-time employees R2 = 0,9096 R2 = 0,8724 R2 = 0,9373
Tax revenues
y = 2,8916x + 7504,2 y = 3,2791x + 4386,7 y = 76,514x + 370352
R2 = 0,954 R2 = 0,8597 R2 = 0,9772
It should also be noted that during the first five years of operation of the SEZ, the average annual volume of exports of goods and services increased by 46.9% in Yavoriv district and 39.0% in Truskavets. This is despite the fact that before the establishment of SEZs in these regions, the dynamics of exports of goods and services was negative. In the following years and to this day, the volume of exports of goods and services in these areas of Lviv oblast has been growing for the
most part. For example, during the first year of SEZ operation in Yavoriv district, exports of goods and services increased almost 2 times, and in 15 years -more than 27 times. In Truskavets, these figures are 1.8 times and 6.8 times, respectively [6]. Thus, the creation of SEZs has become an effective growth point for increasing exports of goods and services in these territorial units of Lviv oblast.
In 2000, the average annual number of employees in the SEZ Health Resort Truskavets was 46 people, or 0.37% of the total average annual number of employees in Truskavets, and in SEZ Yavoriv - 641 people, or 3.25%. Over the next 67 years, the average annual number of full-time employees in these SEZs increased rapidly. In particular, in 2006 the average annual number of employees of SEZ Health Resort Truskavets reached 28.6% of the same figure in Truskavets, and in SEZ Yavoriv - 25.3% of the annual number of employees in Yavoriv district [19]. After 2011, the dynamics of job creation and job retention in the both SEZs has been mostly declining.
Conclusions and suggestions. In Ukraine, on the example of Lviv oblast, SEZs have shown contradictory results, and their potential as economic tools has not been disclosed and used in full. The given analysis of key indicators of SEZ shows that volumes of the state support and the basic social and economic indicators of their activity directly depend on each other. After the legislative changes, which abolished the special regimes of investment activity in SEZs, new projects were almost not implemented and the positive dynamics of socio-economic indicators has changed to a negative one.
In conclusion, it should be noted that in modern economic conditions in Ukraine it is not economically feasible to continue the operation of SEZs in their previous form. However, the practice of their use should not be completely abandoned. World experience shows a change in the forms of SEZ in accordance with environmental conditions and the challenges of time. The transformation of SEZs in Ukraine should take place in the direction of the development of their other functional types and be based on the strategic goals of regional development, to ensure the implementation of priority areas for the development of innovation, science and technology.
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Pavlovych L.L.
graduate student of the State Educational and Scientific Institution "Academy of Financial Management" (Kyiv, Ukraine)
CHALLENGES OF REFORMING THE TAX MECHANISM OF STATE REGULATION OF
POPULATION INCOME IN UKRAINE
Павлович Л.Л.
Аспирантка
Государственного учебно-научного учреждения «Академия финансового управления» (Киев, Украина)
ВЫЗОВЫ РЕФОРМИРОВАНИЯ НАЛОГОВОГО МЕХАНИЗМА ГОСУДАРСТВЕННОГО РЕГУЛИРОВАНИЯ ДОХОДОВ НАСЕЛЕНИЯ В УКРАИНЕ
Summary. The role of the state in the regulation of household incomes is substantiated, the key role of such regulation in solving the issues of achieving public welfare is pointed out. A list of "new" functions of state regulation that the modern state must perform in order to adapt to changes in economic conditions associated with the processes of globalization, democratization of governance and informatization. The efficiency of taxation as an effective tool for income redistribution is pointed out and the distortions of the tax mechanism of state regulation of household income in Ukraine are determined. The main challenges of such regulation in modern conditions are generalized and the directions of improvement of the domestic tax mechanism are offered.
Аннотация. Обоснована роль государства в регулировании доходов населения, указано на ключевую роль такого регулирования в решении вопросов достижения общественного благосостояния. Сформулирован перечень «новых» функций государственного регулирования, которые должна выполнять современное государство с целью адаптации к изменениям условий хозяйствования, связанных с процессами глобализации, демократизации управления и информатизации. Указано на эффективность налогообложения как эффективного инструмента перераспределения доходов и определены перекосы налогового механизма государственного регулирования доходов населения в Украине. Обобщены основные вызовы такого регулирования в современных условиях и предложены направления совершенствования отечественного налогового механизма.
Key words: state regulation, incomes of the population, differentiation of incomes of the population, poverty, tax mechanism.
Ключевые слова: государственное регулирование, доходы населения, деференциация доходов населения, бедность, налоговый механизм.
Постановка проблемы. За годы времени путь перехода от постсоветской модели к
существования независимой Украины построению собственной современной и
отличительным признаком развития системы эффективной системы налогообложения, которая
налогообложения доходов является длительный во бы отражала и учитывала имеющиеся условия и
