Andrievsky K. Special tax regimes

The dissertation has consistently addressed issues related to the legal nature of tax regimes, defined the concept of copyright in this category, its content, are characteristics of a general and special tax regimes. The paper draws attention to the taxation regime of free economic zones that are associated with the effect of the preferential treatment of management and there is not so much as a separate territory, but rather as part of the national economic complex using the system of privileges and preferences that are not used on another state's territory. Creation and development of free economic zones aimed primarily at addressing important public problems, the implementation of specific priority economic tasks, the implementation of strategic programs and projects in the development of society. As a result of the work of the analysis were formulated theoretical conclusions and proposals to amend the current legislation of Ukraine in order to improve it.