LEGAL REGULATION OF THE DIGITAL ECONOMY DEVELOPMENT IN THE CONTEXT OF NEW SPECIAL LEGAL REGIMES (MECHANISMS) INTRODUCTION OF MANAGEMENT

. The article examines the legal regulation of the digital economy development. The dual role of the state in the development of the digital economy, the components of the «Digital State» and the importance of stimulating the development of the digital economy in Ukraine are defined. The analysis of the general principles of the legal regime of Diya Situ, its legal regime, and the uniqueness of the legal and tax mechanism, which should be multiplied, are highlighted. As for the territorial aspect, some regions of Ukraine have approved the regional informatization programs, the priorities of which were to ensure equal access to electronic services and services for all residents, increase the level of digital skills and abilities of citizens, support and accelerate the digital development of the region to ensure the quality and comfort of life, implementation systems, a safe region, development of potential opportunities for outsourcing services and the IT sphere, support for entrepreneurs and economic development of communities, technological startups, as well as transparent, modern, effective organization of digital interaction of local self-government bodies with the population and business. It is proved that Ukraine continues the development of the digital economy, despite the war, all regions and territorial communities of Ukraine are actively implementing digital technologies. The analyzed Ukrainian cases regarding the development of the digital economy allow us to state that local economic development on the basis of digitalization is possible and technically feasible. The presence of destroyed and affected regions requires state support, which should be provided through the introduction of special legal regimes (mechanisms) of management. Which largely depend on the effectiveness of communities to fill their own budgets using local taxes and fees. The considered list of current taxes of territorial communities assumes that it is unlikely that the special legal regime (mechanism) of management should be introduced only by regulating local taxes, since in the conditions of the destruction of the infrastructure due to the war, local self-government bodies will not be able to generate tax revenues, therefore it makes sense to use all national taxes and which can be aggregated into a unique legal and tax mechanism, by analogy with Diya Situ.