Sidlyar V. Special Taxation Regimes: Pragmatics of Functioning and Prospects of Development in Ukraine

Object: special taxation regimes as the form of tax regulation. Purpose: ground scientific bases of special taxation regimes functioning and to determine the directions of their development and improvement in Ukraine as the form of tax regulation. Methods: theoretical generalization, semantic analysis, induction, deduction, grouping, statistical methods and mathematical methods. Results: the theoretical grounding of the essence of special taxation regime is improved taking into consideration its role in the process of tax regulation. The classification of special taxation regimes is carried out. The approach to determination of advantages and shortcomings of special taxation regimes of functional type is perfected. Use: the results of investigation are implemented in the practical activity of the State Tax Administration in Ternopil region. The sphere is tax regulation.