TY  - JOUR
TI  - Сategory of Regime in Legal Mechanism of Taxation
T2  - 
IS  - 
KW  - tax law theory
KW  - classification of tax regimes
KW  - categories and concepts of tax law
KW  - branch of law
KW  - legal regime
KW  - tax regime
AB  - 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.
AU  - A Shakhmamеtiev
UR  - https://law-journal.hse.ru/en/2009--1/26622810.html
PY  - 2009
SP  - 63-78
VL  -