Development, functioning and taxation system in free economic zones

This monograph discusses such tasks as the development of free economic zones, the features of the emergence and essence of tax regimes, the theoretical aspects of the emergence of free economic zones and their role in the economy of the state, purpose of creation and classification free economic zones, their role and necessity for the development of the country, economic importance and features of offshore zones. An analysis of free economic zones, their development, functioning and the existing tax regime, an analysis of the legal framework for the creation and functioning of free economic zones, as well as an analysis of the economic performance of enterprises and the tax benefits they use are given. It also studies the world practice of improving tax regimes in free economic zones and their further development, as well as ways to increase the efficiency of free economic zones and improve the country's tax regimes. This monograph is intended for bachelors, masters, teachers of higher economic educational institutions and all those who are interested in the issues of taxation in free economic zones.