title: MECHANISM OF REALIZATION OF TAX BENEFITS IN FREE TRADE ZONE IN CRIMEA
abstract: The article considers the conditions of participation of residents in the special economic zone of Crimea and Sevastopol, the list of tax benefits provided under the activity regulated by law. Special economic zones are considered from the point of view of the method of optimization of taxation for economic actors. In addition, the article suggests directions for the development of the economic and social sphere of the Crimean region in modern conditions.
journal: SHILAP Revista de lepidopterología