Galkin I. Organizational-legal bases of tax planning using special taxes regime zones

The dissertation researches the main problems of organizational-legal tax planning maintenance using special tax regime zones; a tax planning essence and applicability determination; tax planning organization conception with special tax regime zones using; retrospection of development and offshore jurisdiction nature determination. Conclusions, suggestions and recommendations according to the solving of organizational-legal problems of tax planning maintenance, state policy in the sphere of tax planning are given in this work. A complex of theoretical and practical problems of appropriate organizational creation, improvement and legal basis of special tax regime zones are exposed in the dissertation.