Knyazkova V. Special tax regimes: regulatory properties and fiscal consequences of use

The dissertation thesis deals with the determination of the theoretical bases of formation of special tax regimes and directions of modernization of the mechanism of their implementation. The author of the essence and defined regulatory properties of special tax regimes. Definitely a variant definition of "mechanism of special tax regimes" (as a set of specialized organizational, legal, economic and organizational means, forms and methods of taxation, which involves the use of certain types of tax regimes to regulate social and economic development). The analysis of foreign experience of the special tax regimes.