WORLD EXPERIENCE OF INDUSTRIAL PARKS DEVELOPMENT AND THEIR BENEFITS FOR THE DEVELOPMENT OF UKRAINE'S ECONOMY

The article summarizes the world's experience in the development of industrial parks and highlights the benefits of their operation for the economy of Ukraine. It is established that the industrial park unites various enterprises of different spheres of activity for the production of innovative, ecologically pure, highly profitable, competitive production both in the domestic and in the world market. The experience of Great Britain, Germany, Turkey, the USA, China and other countries in the devel-opment of industrial parks has been studied.Today in different countries there are different institutional benefits for the func-tioning of industrial parks, most often the motivator for the creation of industrial parks are tax benefits, including benefits for corporate income tax; exemption from import duties on equipment and facilities for the operation of enterprises within the industrial park; exemption from the real estate tax, land tax or land lease tax, payment of local taxes and fees; reduction of utility tariffs. The latest changes in the development of industrial parks in the Tax and Customs Code in the direction of ex-emption from value added tax are analyzed; income tax exemption; empowering local authorities to set preferential rates for real estate tax and land fees. Enterprises that unite within the industrial park have such advantages as receiving a set of ser-vices for the organizational and legal regulation of activities through the transfer of some functions to the management com-pany of the industrial park; expanding access to resources, including financial resources; cost reduction through sharing infrastructure; expanding opportunities to enter international markets; obsession with scientific, technical and innovative activities; institutional consolidation of certain preferential operating conditions.