Jane Ilijoski, Magisterski Trud -Razvoj Na Slobodnite Ekonomski Zoni Vo Sklop Na Stokovno - Transportnite Centri

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    .......................................................................................................................3 ABSTRACT.......................................................................................................................4 , , ..........................................5 .............................................................................................................................7 ..........................................................................................................9 1. - .................................10

    1.1. ........................10 1.2. - ...............12

    2. .................................13

    2.1. ....13 2.2. - .....................................................................................15 2.3. ....................................................29

    3. ....................30 4. ..........................................................................................40

    4.1. ...................................... ..40 (EFTA) - ................. ..42 (CEFTA) - ..... ..42 4.2. 2012/2013 ............................ ..46 4.3. .............................. ..48 4.4. ........................... ..52 4.5. ......................... ..56

    5. - - .....................................................................57 6. , 1 ...................................60

    6.1. , ....................................................... ..60 6.2. .. ..64

    6.2.1. ..........................................................................64 6.2.2. ..................................................................................65 6.2.3 ...............................................................................................66 6.2.4. ...........................................................................................68 6.2.5. ...................................................................................69

    6.3. .. ..71 6.3.1. .......................................................................71 6.3.2. ..................................................................71 6.3.3. .............................................................................72 6.3.4. ...............................................................................................72

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    7. ............................................74 7.1. ...................................................................... ...74

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    7.2. ............................ ...80 7.2.1 ( )....................................................................................81 7.2.2 ..............................83 7.2.3. (TAPAS) ....................................84 7.2.4. ................................84

    7.3. ............................... ...86 8. .....................................88

    8.1. - ............................................88 8.2. - ...............................................90

    9. OT , OT ......................... ...91

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    ABSTRACT

    The free economic zones today are very powerful concept, because more and more countries recognize it as crucial parameter for its economical development. While the first free economic zones were pointed as labor exploitation closed territory, the concept of todays free economic zones is totally different.

    Today the free economic zones are more dynamical, more intensive, and are beeing lead by big companies with capable managers. To be more exact, the free economic zones represent capable and integrated economic tool for the development of the economy of the country.

    The free economic zones date back to the time of the Phoenicians, somewhat 300 years B.C., in the town Tires and the island Delos in Greece, which lead them in becoming the most wealthy island in the world, in that time. After conquer of the island by the Romans, the free economic zones had been forbidden to develop because it was thought that they are threatening the trade and the development of the Roman Empire.

    The development of the modern the free economic zones in the frame of the transport centers has been intensified in the 70-ties of the past century.

    In order for the free economic zones to develop, they need to function in the frames of the transport centers that have well developed infrastructure and transport network, where they would have tax exemptions, where the goods are produced, distributed, packaged, transported e.c.t.

    While, working in 135 countries in the world, the free economic zones are working within the transport centers obtaining tax exceptions on different grounds.

    In the world, more then 3500 free economic zones exist and produce 68 million working positions as well as over USD 500.000.000.000 capital turnover.

    The tax exemptions in the developed transportation centers have positive results on the importers and the exporters of the goods, because these two groups have different tax exceptions, and this helps them to increase their businesses and their capital income. The importers and exporters in the free economic zones see the opportunity to postpone or omit tax duties, or to simply lower they omit them completely.

    The free economic zones provide to the investors tax exemptions, liberation of the corporate taxes, VAT and other local taxes. Their purpose is to attract direct foreign investments and decrease the unemployment, help the economical development and similar in the frames of one well developed transport center.

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    4.2. 2012/2013

    All areas of the world could benefit from free zones and they all need them -Graham Mather

    -

    2011 , .18

    RANK Name of zone Country RANK Name of zone Country

    1 Dubai Airport Free Zone UAE 26 Dahej Special Economic Zone India 2 Dubai International Financial Centre UAE 27 Dubai Studio City UAE

    3 Shanghai Waigaoqiao Free Trade Zone China 28 El Paso International Airport US

    4 Iskandar Malaysia 29 Dubai Knoledge Village UAE

    5 DuBiotech UAE 30 Bahrain Logistic Zone Bahrain

    6 Tanger Free Zone Morroco 31 Ras Al Khaimah Free Trade Zone UAE

    7 Freeport of Ventspils Latvia 32 Montreal Port Canada

    8 The Clark Freeport Zone Philippines 33 Aqaba International Industrial Estate Jordan

    9 Chittangong Export Processing Zone Bangladesh 34 Astana New City Special Economic Zone Kazakhstan

    10 Dubai Media City UAE 35 Pomeranian Special Economic Zone Poland

    11 JLT Freezone UAE 36 Klaipeda Free Economic Zone Lithuania

    12 Katwice Special Economic Zone Poland 37 Strachowice Special Economic Zone Poland

    13 Dubai Silicon Oasis UAE 38 Sheffield City Region Enterprise Zone UK

    14 Mauritius Freeport Mauritius 39 Togo - Industrial Free Zone Togo

    15 Bahrain International Investment Park Bahrain 40 SEZ Alabuga Russia

    16 Khalifa Bin Salman Port Bahrain 41 Free zone Pirot Serbia

    17 Salalah Free Zone Oman 42 International Media Production Zone UAE

    18 Lodz Special Economic Zone Poland 43 Zagreb Free Zone Croatia

    19 Bahrain International Airport Bahrain 44 Dead Sea Development Zone & Jabal Ajloun Development Zone Jordan

    20 Aqaba Special Economic Zone Jordan 45 6th of October City Egypt

    21 Twofour54 (Media Zone Authority, Abu Dhabi UAE 46 Birmingam City Centre Enterprise Zone UK

    22 Walbrzych Special Economic Zone UAE 47 Technology Industrial Development Zone Skopje 1 & 2 Macedonia

    23 Dubai International Academic City UAE 48 Southeast-Ecka, Zrenjanin Serbia 24 Dubai Healthcare City UAE 49 Freeport of Riga Latvia

    25 Rakia Economic Zone UAE 50 Rezekne Special Economic Zone Authority Latvia

    : www.fDiIntelligence.com/ June/July 2012; GLOBAL Outlook GLOBAL FREE ZONES OF THE FUTURE 2012/13

    2: .

    18 www.fDiIntelligence.com

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    : METECH, UNITEH, MITRASINOVIC23

    23 Slobodne zone - Oaze izvoznih podsticaija, Jelena Kozomara, Economic Annals no 157, April 2003 - June 2003;

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