Проводимо набір статей до публікації у науковому фаховому журналі
"Зовнішня торгівля: економіка, фінанси, право" з економічних та юридичних наук 


UDC 330.342.2   DOI: https://doi.org/10.31617/zt.knute.2019(107)04
YUZBA Valeriy,
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-6820-1509
  Candidate of Economic Sciences, Associate Professor of  the Department
of World Economy, Kyiv National University of Trade and Economics
19, Kyoto str., Kyiv, 02156, Ukraine
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-2045-3942
  Deputy Director for business projects KP «Dnipro Development Agency»
of the Dnipro City Council
14, Voskresenska str., Dnipro, 49000, Ukraine


Background. In the current conditions of the national economy operation the enhancement of its competitiveness is of particular importance and is one of the most important determinants of the dynamic development of the state. In this connection, it is relevant to study the current world experience in implementing organizational and institutional forms of stimulating innovative growth, in particular, of industrial parks in order to use the results obtained in Ukrainian realities.
Analysis of recent research and publications has shown that despite the presence of some scientific achievements, the question of research into the world experience of state support for innovative development remains to be solved, which must be taken into account when introducing modern technologies of industrial production organization.
The aim of the articleis to summarize international experience in granting tax and other preferences to industrial park residents in order to implement best practices in the Ukrainian economy.
Materials and methods. A set of complementary methods for the scientific study of economic processes and phenomena using statistical and analytical materials of the World Bank Group, the State Statistics Service of Ukraine, as well as the results of its own scientific research.
Results. It is proved that although the process of de-industrialization is observed in most countries with high level of development, the fundamental difference is that in developed countries this process is gradual, and the reason for the decline in the share of industry in the GDP is the accelerated growth of the service sector, i.e. the transition to the post-industrial stage. The main forms of state support for the development of industrial parks in different countries were identified. It is determined that these incentives are of particular importance at the initial stage of operation of the park, when residents have not yet launched full-scale activities that can compete with established global manufacturers. The essence of these preferences and incentives is to temporarily exempt from taxes and fees, provided that the funds released are channeled to investment purposes and / or to increase production and exports. It is proved that the Ukrainian practice of using this mechanism should be extended with the use of appropriate state aid, namely they should cover exemptions from VAT, exemption from payment of real estate taxes, land tax, provision of preferential tariffs for utilities within parks, partial compensation of social deductions for the salaries of highly qualified employees working on the profile activity of the park.
Conclusion. The research of the world practice of development of industrial parks in order to increase the investment attractiveness of the country and enhance its economic development has made it possible to determine that one of the main factors for creating favorable conditions for attracting investment in an industrial park should be the provision of a number of tax and other preferences to its participants through state and local funds budgets. Accordingly, it is considered necessary to carry out detailed forecast calculations of the expected effect on tax revenues resulting from the economic activity of the residents of the park.
Keywords: industrial parks, economic development, taxation, free economic zones, innovations.


  1. Atkinson, R. D. (2013). Competitiveness, Innovation and Productivity: Clearing up the Confusion. Washington, United States: The Information Technology & Innovation Foundation [in English].
  2. Godin, B. (2006). The Linear Model of Innovation: the Historical Construction of an Analytical Framework. Science, Technology and Human Values. (Vol. 31(6), (pp. 639-667). DOI: https://doi.org/10.1177/0162243906291865 [in English].
  3. Nelson, Richard R. (2013). «National Innovation Systems: It is». Regional Innovation And Global (pp. 19-34). Routledge [in English].
  4. Gejec', V. M. (2017). Chomu znovu nastav chas pochynaty spochatku? [Why is it time again to start over?] Ekonomika Ukrai'ny  – Ukraine economy, 5-6, 31-38 [in Ukrainian].
  5. Duginec', G. V. (2018). Global'ni lancjugy vartosti [Global value chains]. Kyi'v: Kyi'vs'kyj nacional'nyj torgovel'no-ekonomichnyj universytet [in Ukrainian].
  6. Marchuk, L. P. (2011). Zarubizhni modeli innovaciy̆nogo rozvytku ekonomiky: vybir dlja nasliduvannja [Foreign models of innovative economic development: choice for imitation]. Ekonomika i region – Economy and region, 2 (29), 201. Poltava: PoltNTU [in Ukrainian].
  7. Mazaraki, A., Melnichenko, S., Duginets, G. et al. (2018). Ukrainian economy growth imperatives. A. Mazaraki (Ed.). Prague: Coretex CZSE [in English].
  8. Nykyforuk, G. J. Mizhnarodnyj dosvid pidtrymky innovacijnogo rozvytku ta mozhlyvosti jogo vykorystannja v Ukraïni [International experience in supporting innovation development and the possibility of its use in Ukraine]. (n.d.). Retrieved from http://ena.lp.edu.ua [in Ukrainian].
  9. Bojko, O. M. (2013). Svitovyj dosvid nadannja podatkovyh preferencij sub’jektam gospodarjuvannja (na prykladi stvorennja ta rozvytku industrial'nyh parkiv). [World experience in providing tax preferences to economic entities (for example, the creation and development of industrial parks)]. Formuvannja rynkovyh vidnosyn v Ukrai'ni – Formation of market relations in Ukraine, 11(150), 49-55 [in Ukrainian].
  10. Galasjuk, V. V. (2018). Industrial'ni parky: svitovyj dosvid ta perspektyvy stvorennja v Ukrai'ni [Industrial parks: world experience and prospects for creation in Ukraine]. Ekonomichnyj analiz – Economic analysis, 1, (Vol. 28), (pp. 40-50). DOI: https://doi.org/10.35774/econa2018.01.040 [in Ukrainian].
  11. Dolzhenkov, O. V. (2017). Industrial'ni parky jak mehanizm stymuljuvannja investycijno-promyslovoi' dijal'nosti v Ukrai'ni [Industrial parks as a mechanism for stimulating investment and industrial activity in Ukraine]. Lex Portus: jurydychnyj naukovyj zhurnalLex Portus: legal scientific journal, 6, 57-64. Odesa: Gel'vetyka [in Ukrainian].
  12. Lekar', S. I. (2017). Mizhnarodni ta vitchyznjani realii' funkcionuvannja industrial'nyh parkiv [International and national realities of industrial parks functioning]. Ekonomika promyslovosti – Economics of industry, 1 (77), 80-94. DOI: https://doi.org/10.15407/econindustry2017.01.080 [in Ukrainian].
  13. Marchyshynec', O. V., & Marchyshynec', S. M. (2017). Industrial'ni parky jak instrument zaluchennja investycij u real'nyj sektor ekonomiky regionu [Industrial parks as a tool for attracting investment into the real sector of the region's economy]. Ekonomika i suspil'stvo – Economy and society, 9, 16-22 [in Ukrainian].
  14. Chmyr, O. S., Panchenko, V. G., Gusjev, Ju. V., & Pyla, V. I. (2013). Vitchyznjana praktyka ta svitovyj dosvid SEZ i TPR [Domestic practice and world experience of FEZ and TPD]. Kyi'v-Dnipropetrovs'k: Vistka [in Ukrainian].
  15. Panchenko, V. G., & Nanavov, A. S. (2018). Strategichne modeljuvannja scenarii'v rostu VVP Ukrai'ny za umov realizacii' polityky neoprotekcionizmu: proekcii' ekonomichnogo rozvytku [Strategic modeling of Ukraine's GDP growth scenarios under the conditions of the policy of neo-protectionism: economic development projections]. Efektyvna ekonomika An efficient economy, 8. Retrieved from   http://www.economy.nayka.com.ua/?op=1&z=6560 [in Ukrainian].
  16. Panchenko, V.  G. (2018). Global'ni vymiry neoprotekcionizmu: teorija i praktyka [Global dimensions of neo-protectionism: theory and practice]. Kyi'v: Agrar Media Grup [in Ukrainian].
  17. Panchenko, V. G. (2017). Nova promyslova polityka jak drajver ekonomichnogo rostu Ukrai'ny v umovah novogo pragmatyzmu [New industrial policy as a driver of economic growth of Ukraine in the conditions of new pragmatism]. Nacional'na ekonomika Ukrai'ny v umovah jevropejs'koi' integracii' – National economy of Ukraine in the conditions of European integration: materials of all-Ukrainian scientific and practical Conference, (pp. 143-147). Dnipro: NMetAU [in Ukrainian].
  18. Pidorycheva, I. (2017). Dosvid pol's'kyh SEZ: u poshukah «antykryhkosti» dlja Ukrai'ny [Polish FEZ experience: in search of «anti-fragility» for Ukraine]. Mizhnarodnyj gromads'ko-politychnyj tyzhnevyk «Dzerkalo tyzhnja»International social and political weekly «Mirror of the Week», 39. Retrieved from https://dt.ua/macrolevel/dosvid-polskih-sez-u-poshukah-antikrihkosti-dlya-ukrayini-257607_.html [in Ukrainian].
  19. Chyrychenko, Ju. V., & Kotko, O. K. (2014). Problemy stvorennja ta funkcionuvannja industrial'nyh parkiv: analiz ta implementacija svitovogo dosvidu [Problems of industrial parks creation and functioning: analysis and implementation of world experience]. Visnyk AMSU AMSU Bulletin, 1 (51), 7-82. Seriya: Economica [in Ukrainian].
  20. Ivanova, L. N., & Terskaja, G. A. (2015). Tochki rosta i drajvery rosta: k voprosu o soderzhanii ponjatij [Growth points and growth drivers: towards a content concept]. Zhurnal institucional'nyh issledovanij – Institutional Studies Journal2, (Vol. 7), (pp. 120-133). DOI: https://doi.org/10.17835/2076-6297.2015.7.2.120-133 [in Russian].
  21. Manufacturing, valueadded (% of GDP) (constant 2010 US$). The World Bank data. URL: https://data.worldbank.org/country/ukraine [in English].
  22. Know ledge Sharing Program with Ukraine: Final Reporting Work shop and Senior Policy Dialog (2018). Kyiv: KSP [in English].
  23. Zakon Ukrai'ny «Pro industrial'ni parky» [Law of Ukraine «On industrial parks»] (2013).Vidomosti Verhovnoi' Rady (VVR) The Verkhovna Rada News (VRN), 22, 212. Retrieved from https://zakon.rada.gov.ua/laws/show/5018-17 [in Ukrainian].