Shutova O. Legal Nature of Territorial Tax Exemptions.

Dissertation is devoted to the problems of legal nature of territorial tax exemptions. Author proposed concept and types of tax exemptions. The place of tax exemptions are in a system of the legal tax mechanism elements. It was established that the tax exemptions are an essential element of the tax policy. There was analyzed the competence of local governments to use tax exemptions. It was researched problem of a tax amnesty as a form or a separate form of tax exemptions. Author investigated types of territorial tax deductions - special tax regimes, free economic zones, offshore. It was researched possibility of creating territory with offshore status in Ukraine. Author analyzed legal acts and theoretical basis.