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The relevance of the research is due to the fact that priority socio-economic development areas (PSEDA) can be viewed as «growth points» for regional economies and are positioned as areas enjoying preferential taxation treatment. In this regard, it is extremely important to assess the optimality of the current tax burden level in a PSEDA with respect to resident enterprises. The purpose of research was a comprehensive study of a PSEDA located in the Amur Region by evaluating the effectivenessdoi:10.26794/1999-849x-2018-11-4-78-89 fatcat:xhw4n2zekrgljgpj6zu5wo2bza