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Сategory of Regime in Legal Mechanism of Taxation

русская версия

Опубликовано на портале: 07-01-2011
Право. Журнал Высшей школы экономики. 2009.  № 1. С. 63-78. 
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.
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