%0 Journal Article %T Development of Theoretical Aspects of Tax Optimization in Conditions of Improving Legislation %A Rezyapova, A.M. %K tax optimization, tax incentives, regional project, special economic zones, one-day fi rms, optimization methods, special tax regimes. %J Auditor %D 2017 %N 3 %P 15 %I INFRA-M Academic Publishing LLC.