ПЕРСПЕКТИВИ РОЗВИТКУ ВІЛЬНИХ МИТНИХ ЗОН В УКРАЇНІ

Abstract

The need to create a free- trade zone with a significant level of trade liberalization in the framework of the implementation of the Association Agreement between Ukraine and the EU makes it necessary to research the current prospects for the development of free-trade zones in our country. The aim of the article is to research the development prospects of the free-trade zones in Ukraine in order to create the optimal conditions for increasing the level of investment attractiveness of regions and the country as a whole. The object of research is the development of free-trade zones in Ukraine. The methods used in the research are: methods of systematic, comparative and structural-logical analysis, graphical and abstract-logical methods. A research hypothesis was the assumption that ensuring the development of free- trade zones in Ukraine is possible through the introduction of reasonable changes in the regulatory framework for regulating their activities. Presentation of the main material: the order and features of functioning of free- trade zones in Ukraine are investigated; the current provisions of the national legal framework are analyzed, limiting factors and conflicts that hinder the development of free-trade zones are identified; developed recommendations for current legislation for the effective operation of free-trade zones in Ukraine; the scheme of movement and taxation of goods and services within the free-trade zone according to the presented recommendations is offered. The originality and practical significance of the research lies in the clear authentication of changes to the provisions of the current legal framework for the activities of free-trade zones in Ukraine, the implementation of which will create the optimal conditions for increasing the investment attractiveness of regions and the country as a whole. Conclusions and prospects for further research. Practice proves that the implementation of legal provisions on the activities of free-trade zones in Ukraine demonstrates the existence of economic and legal conflicts that prevent their effective development. To correct this situation and mitigate the impact of all existing threats on the Ukrainian trade system seems possible by making the proposed changes to the legal framework, the implementation of which will ensure the development of free- trade zones in Ukraine and create optimal conditions for increasing investment attractiveness of regions and countries in general.