Slyusar A. Special tax regimes in the system of public regulation of economy

The author presents the scientific and theoretical basis of methodological and applied principles of introducing special tax regimes to address the pressing problems of the national economy, the development of proposals for improving existing in Ukraine special tax regimes in the context of global trends in taxation. Carried out a systematic review of scientific literature, domestic and foreign experience implementing special tax regimes and identify promising directions for further research in the field of science "governance". The essences of the concepts of "special tax treatment", "preferential tax treatment" are clarified. In this paper, the basic principles of effective special tax regimes are grounded. It is clarified the features of the use of special tax regimes as a means of state regulation of the economy. It is systematized kinds of special tax regimes and peculiarities of their organization.