Abstract
The article is dedicated to the definition of the peculiarities of legal regulation of creation and functioning of special economic zones on the territory of Ukraine. The main preferences have been characterized, which are provided to ensure the liberalized regime of such zones. The classification of preferences has been carried out in accordance with the nature, grounds and consequences of the implementation. It has been classified: the fiscal and organizational; the political and economic preferences; the preferences for foreign and domestic investors; as well as the preferences based on domestic legislation and/or on the norms of the international agreements. The relevance of the research subject is due to the need to form an updated concept of legislative regulation of the regimes of special economic zones in Ukraine. The methodological basis of the research is formed by general scientific and special legal methods of scientific knowledge (dialectical, analysis and synthesis, scientific abstraction, forecasting). The article is aimed at formulating the basic scientific principles for updating the normative regulation and practical application of the preferential regime of special economic zones in Ukraine in the post-war period, determining the essence and characteristics of the main privileges and simplifications used in them. The task of the article is the developing proposals for the formation of a theoretically-applied basis for updating the current legislation of Ukraine on special economic zones and improving the legal regulation of their regimes. The article has characterized and analyzed the norms of laws and by-laws acts, aimed at regulating relations in the sphere of functioning of special economic zones in Ukraine, their insufficient character has been noted. The levels of such legal regulation have been defined: the national and local. It has been proposed to update the regulatory basis of the special economic zone in the Danube region, due to its significant importance and growth in 2022-2024.
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