A Shakhmamеtiev
Сategory of Regime in Legal Mechanism of Taxation
2009.
No. 1.
P. 63–78
[issue contents]
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.
Citation:
Shakhmamеtiev A A (2009) Kategoriya «rezhim» v pravovom mekhanizme nalogooblozheniya [Сategory of Regime in Legal Mechanism of Taxation] Pravo. Zhurnal Vysshey shkoly ekonomiki, 1, pp. 63-78 (in Russian)