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)
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