Muzychenko O. Modernization of special tax regimes in transformational economics

Object - economic relations arising in the application of special tax regimes purpose - to develop recommendations for the modernization of special tax regimes in the national tax system in Ukraine based on theoretical and applied use and generalization of the experience of countries with economies in transition; methods - analysis and synthesis, induction and deduction, of abstraction, a systematic approach, comparison and logical generalization; novelty - improved definition of "special tax treatment" as a comprehensive fiscal management tool that introduces as a subsystem in the tax system is an alternative to the general tax regime for certain categories of taxpayers realized set of financial and regulatory measures, establishing a special procedure for calculation and payment of taxes. Unlike the current proposed definition takes into account the interdisciplinary nature of the special tax regime and deepen understanding of the content of the financial and legal category, the results - the practical application of the Coordination Council for Development of Small and Medium Enterprises in the Cabinet of Ministers of Ukraine, the Ministry of Economic Development and Trade of Ukraine, in training process of Ukrainian State University of Finance and International Trade, industry - economic.