@ARTICLE{26583261_26622810_2009, 
	author = {A Shakhmamеtiev}, 
	keywords = {, tax law theory, classification of tax regimes, categories and concepts of tax law, branch of law, legal regimetax regime},
	title = {Сategory of Regime in Legal Mechanism of Taxation},
	journal = {},
	year = {2009},
	number = {1},
	pages = {63-78},
	url = {https://law-journal.hse.ru/en/2009--1/26622810.html},
	publisher = {},
	abstract = {Author studies issues covering place and meaning of category of regime in taxation law. He presents an analysis of legal nature and content of this category. There are a detailed characteristics of the category in legal regulation in three main meanings: legal as a whole, branch and institutional one. Article also looks at tax regime as a separate institute of Russian tax legislation, gives analysis of system of main elements of legal regulation of its implementation, proposes classifications of the tax regimes.},
	annote = {Author studies issues covering place and meaning of category of regime in taxation law. He presents an analysis of legal nature and content of this category. There are a detailed characteristics of the category in legal regulation in three main meanings: legal as a whole, branch and institutional one. Article also looks at tax regime as a separate institute of Russian tax legislation, gives analysis of system of main elements of legal regulation of its implementation, proposes classifications of the tax regimes.}
}