This monograph discusses such tasks as the history of the development of free economic zones and their need for the development of the country the features of the creation and functioning of free economic zones the role of free economic zones in attracting investment and developing the country''s export potential. An analysis of the legal regime of free economic zones of Uzbekistan an analysis of tax benefits and preferences of enterprises - participants in free economic zones is given. The practice of functioning and application of tax regimes in free economic zones abroad problems and prospects for the further development of free economic zones in the country are also being studied. This monograph is intended for bachelors masters teachers of higher economic educational institutions and all those who are interested in the issues of the tax regime in free economic zones.
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