Kolomiiets P. Legal regulation of special tax regimes in Ukraine

The thesis deals with the study of the legal regulation of special tax regimes in Ukraine. It was found the theoretical and legal foundations of special tax regimes and conditions of their introduction and development in the tax law of Ukraine. Defined conformity of special tax regime for symptoms of the secondary legal regime, as modification primary legal-tax regimes. Defined the basic features of the concept of special tax regimes, reveals their content and legal aspects. Characterized the conformity of special tax regimes that listed in Section XIV of the Tax Code of Ukraine, to these features. Proved a number of conceptual and theoretical positions and conclusions, practical recommendations. In particular, was given the author's definitions of "general tax regime", "special tax regime" and "tax regime".