In the context of external shocks, technological and other changes, it is becoming increasingly relevant to study tools that stimulate the development of entrepreneurship as an internal source of economic growth. One such common tool is the creation of territories with preferential (special) conditions for doing business. Here the developed and developing countries use different approaches, depending on the institutional environment and the financial capabilities of countries and regions.   

The goal of the study is to identify and systematize the best practices for creating preferential regimes in developed and developing countries of the world.   

Research methods and methodology: comparative analysis, system analysis, qualitative analysis, historical and economic analysis.   

Scientific novelty: This is the first attempt at systematization and comparison of the best practices for the introduction of preferential regimes in developed and developing countries in order to develop small and medium-sized businesses. The scientific novelty of the study is based on a comprehensive, multidimensional analysis of approaches to the analysis of various types of preferential regimes.   

Results: In the United States, among the key areas for creating preferential regimes, we have identified the following: foreign trade zones, entrepreneurial zones in depressed urban and rural areas and enhanced opportunity zones, the establishment of entrepreneurial communities. In the UK, they initially took the path of organizing business zones in declining former industrial territories. In 2012, the efforts were focused on sectoral approach to the development of key sectors of the economy, such as financial services, digital and creative industries, high-tech engineering, and green energy. After 2017, Opportunity Zones were added to the Enterprise Zones, which are aimed at stimulating regional growth through large capital investments. Great Britain started to create so-called free ports with simplified customs procedures and other benefits. Germany followed suite, focusing on duty-free imports and re-exports. An interesting innovation in Germany was the creation of digital hubs. The hubs are aimed at supporting startups through business accelerators.   

Of particular importance for use in the Russian realities is the experience of developing countries, BRICS partners such as China and India. Chinese free economic zones are an example of the most successful preferential territories. A distinctive feature of the FEZ policy in China is the autonomy of local administrations from the central government in decision-making regarding the establishment of preferential trade regimes and the establishment of companies with foreign participation, as well as regarding the conduct of foreign trade activities. Indian SEZs were fundamentally different: significantly smaller in physical size and more open to both public and private capital