Shaptala Y. Incentives in the tax-legal regulation

The dissertation is devoted to the study of legal incentives in tax relations. The tax legal relations as a sphere of application of incentives are analyzed, their content characteristics are revealed and classified according to different reasons. The structure of tax relations is considered, the approach to the necessity of referring to the content of the aforementioned relations of the legitimate interests of the relevant subjects, along with subjective rights and legal obligations, is argued. The correlation between the categories "legal regime", "tax-legal regime", "general tax regime", "special tax regime", on the basis of which it was concluded that the "regime" is an institutional category, which means the order of regulation of the relevant social relations through certain means, methods and methods. It was emphasized that the choice of a special tax (single tax) taxpayer instead of the general taxation system creates not only its payment, but also simplified accounting and reporting. At the same time, the essential difference of the above type of tax incentives is the lack of a traditional approach to the definition and consolidation of its elements. On the basis of theoretical and practical conclusions made as a result of the research, as well as taking into account foreign experience, recommendations are made regarding further improvement of the tax legislation of Ukraine.