Russian Federation
This article examines the concept and characteristics of the tax and legal regime of territories with special status. This article analyzes and compares various studies, both general legal and theoretically sectoral (tax and legal), on the definition of the concept of legal regime and tax regime through the lens of legislation and legal theoretical concepts. In turn, based on scientific research on these characteristics, using the lens of general legal theory and sectoral (tax and legal) theoretical developments, the characteristics of the tax and legal regime of territories with special status were identified, characterizing their specific features for this regime. Using the derived characteristics of the tax and legal regime of territories with special status, the author's interpretation of the concept of the tax and legal regime of territories with special status was developed.
tax and legal regime, territories with special status, characteristics of the tax and legal regime of territories with special status, tax regime, legal regime
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