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The authors of the article consider various approaches to the disclosure of the concept of a special economic and legal regime, reveal the essence of this concept and determine the main characteristics of a special economic regime (SER). The article highlights the impact of a SER on the competitive environment, namely, presents a list of possible effects and scenarios which arise at the global, national and regional levels as a result of the implementation of a SER. The concept of a “level playing field” is considered and shortcomings in its wording and understanding are revealed. The possibility of using SER as a tool for “leveling” competition conditions is considered. The authors also raise the question of “expediency” of providing state aid for the development of individual industries and territories in the form of incentives from the point of view of economic efficiency. An algorithm of SER is formulated in a simplified way.The authors conducted a study of Ukrainian and European legislation regulating the provision of local incentives for economic development. Also, the article proposes implementing the theory of “leveling the competitive environment” in the form of creating different types of SERs in Ukraine depending on the purpose, general ideas and principles of providing state aid to industrial enterprises of Ukraine. Foreign experience of Finland is highlighted as an example of successful development of the national innovation system, Ireland’s experience is exemplified by the incentive role of the SER in terms of the fiscal component of the regime. Conclusions are made about the basic principles of the concept of state support providing for innovative development in Ukraine, and prospects for further research are proposed.

Special economic regimes as a tool for leveling competition conditions and accelerating economic growth