Makarchukb a The Russian Presidential Academy of National Economy and Public Administration 84/6 Vernadsky, Moscow, 119571, Russia b Received 26.03.2016, received in revised form 15.04.2016, accepted 25.06.2016 The article discusses the establishment of the most favoured nation treatment in respect of some members of the Russian legal life. <...> The authors conclude that the legal treatment is a kind of the incentive treatment; it is consolidated in various sectors of the Russian law (for example, defense favoured treatment and a special legal treatment for the restoration of rights violated as a result of illegal and unjustified criminal prosecution are introduced by the rules of criminal procedure, tax law knows the institutions of offshore and special economic zones, etc.); it can be understood as ‘creating the best and the most favoured conditions for someone’. <...> The importance of a direct reference to establishing the favoured treatment and expanding the scope of its application in the regulations is caused by the urgent needs for streamlining the relevant areas of legal regulation, improving the effectiveness of legal norms, providing the the most complete realization of rights and legitimate interests, as well as the early achievement of the purposes, which the Russian national legal system faces. <...> Keywords: the most favoured nation treatment, legal incentive, realization of rights and legitimate interests, legal policy, legal life. <...> The legal favoured treatment received a preferential distribution in the field of international trade. <...> It means that each contracting state undertakes to grant another state, its citizens and legal entities rights, privileges and benefits in a particular area of their relationship as favoured as © Siberian Federal University. <...> All rights reserved * Corresponding author E-mail address: panchenkovlad@mail.ru – 1841 – it grants or provide any third state, its citizens and legal entities in future. <...> The most favoured nation treatment in international trade agreements does not equalize the rights of foreign citizens with the rights of local citizens, but equalizes the rights of foreign citizens among themselves. <...> The Siberian Federal University 79 Svobodny, Krasnoyarsk, 660041, Russia * Natalya A. Frolova, Vladislav Yu. <...> The Favoured Treatment: Social-Legal Aspect scope of the most favoured nation treatment can cover the entire area of trade and navigation in a general way, or basing on an elective principle <...>