Features of taxation and prospects of international cooperation of clusters in the conditions of free port of Vladivostok

Abstract

The article is devoted to the tax preferences granted for clusters and residents of the Free Port of Vladivostok. Authors concluded that the formation of clusters on the territory of the Free Port will have significant competitive advantages. In the result of examining tax system in the countries, which are close to the territory of the Free Port of Vladivostok, the most beneficial for cooperation countries are revealed.