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The purpose of this study is to study the analysis of the effectiveness of the functioning of free economic zones in Russia and in foreign countries on the example of Poland. As a result of the study; the main tasks were identified. On the basis of the conducted analysis; the main directions of the development of special economic zones were identified; the advantages of their formation were determined; and the main conclusions aimed at optimizing the policy of Russia in relation to the development of free economic zones were formulated.