Kosse D. Peculiar features of legal taxation regime of subjects in special economic areas

Ph.D. thesis presents a complex scientific research of special legal taxation regime as an element of subject's economical activity special regime in free economic areas. The author determines notions and features of special legal taxation regime, types and essence of such regimes, problems concerning them in connection with conditions of free economic area formation, etc. The author generalizes positive experience of special legal taxation regime formation and its realization in Ukraine and abroad. On the basis of main feature determination the author formulates the notion of special legal taxation regime of special economic areas subjects, makes propositions according to relevancy of legal basement improvement on the state level. At the local level the author proposes to develop special legal taxation regime within the specified territory of priority development as the element of regional economic policy.