The Concept of Territories with Special Status for Tax and Legal Regulation Purposes

The article aims to explore the concept of territories with special status for tax and legal regulation purposes, focusing on their definition, types, and common features. It examines the methodologies used to identify and classify these territories and provides insights into their role in achieving strategic state objectives. Currently, there is no legislatively fixed general concept for these territories, nor are there theoretical developments elucidating this topic through various types of territories with special status, including their taxation aspects, which would allow for a universal approach to legal regulation in this sphere. The aim of this article is to define the content and types of territories with special status applicable for tax and legal regulation purposes. The research methodology includes deductive, inductive, comparative, and formal-legal methods. The author formulates the definition of territories with special status by identifying the characteristics of territories possessing a special legal regime of operation most commonly associated with the examined concept by scientists. Additionally, various types of other territories fitting this definition are determined. The author comes to the conclusion that territories with special status are diverse, created for different directions of state policy. However, they also share many common features, allowing for the formulation of a universal definition of territories with special status, including for tax and legal regulation purposes, and subsequently identifying types of territories falling under this definition.