Tax on Withdrawn Capital as a Special Regime for Stimulating Reinvestments in Industrial Parks of Post-War Ukraine

The study of the article is devoted to the consideration of special regimes of tax incentives for the operation of the network of industrial parks in the post-war economic development of Ukraine. A study of the experience of implementing a tax on withdrawn capital as an experimental but effective one in neighboring countries (Baltic countries, Poland, Macedonia, Georgia, etc.) was conducted. Particular attention was paid to the study of the peculiarities of the use and modernization of the tax on withdrawn capital in Poland. An analysis of the advantages and disadvantages of its implementation in the Polish economic infrastructure is carried out, a comparative analysis of traditional and new taxation is provided, the presence of quantitative and qualitative advantages of the new taxation regime in certain business conditions is demonstrated. The dependence of the volume of direct foreign investments on industrial parks in connection with the optimization of the fiscal regime in EU and Asian countries is illustrated. In view of the results of the study, effective recommendations were given regarding the introduction of a tax on withdrawn capital in the conditions of reconstruction of the post-war economy of Ukraine.