ПОДАТКОВА ПІЛЬГА ЯК ЗАСІБ ДЕРЖАВНОГО РЕГУЛЮВАННЯ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ: ПОРІВНЯЛЬНО-ПРАВОВИЙ АНАЛІЗ ЗАРУБІЖНОГО ТА ВІТЧИЗНЯНОГО ДОСВІДУ

The article is devoted to the comparative and legal analysis of foreign and domestic experience in providing tax privileges to economic entities. The kinds and types of tax privileges that can be given to economic entities in Ukraine and in foreign countries are defined and characterized; the peculiarities of granting of certain types of tax privileges under the legislation of Ukraine and foreign states are analyzed. The proposals on improving the legislation of Ukraine, which regulates the procedure and conditions for granting tax privileges to economic entities based on the experience of some foreign countries, have been developed.