ПИТАННЯ ЩОДО ВИЗНАЧЕНОСТІ ТА ЕФЕКТИВНОСТІ СПЕЦІАЛЬНИХ ЕКОНОМІЧНИХ ЗОН В УКРАЇНІ

Abstract

Actuality article does not much concern for Ukraine today is on the search for ways to improve the investment climate that can be realized is through the use of institutions of special economic zones and offshore confirming the practice of international tax planning.

The article attempts to determine the features and functions of SEZ and offshore. The analysis of legislation in historical perspective and outlined the problems of the current legislation governing the designated issues.