Legal Regimes of Taxation of Commercial Organizations Income in Modern Legal Doctrines

A legal regime is a concept representing a system of understandings of the legal regulation of social and economic relations that shapes the strategy for their development. In the area of tax law with specific forms of legal regulation of tax relations, the legal regime is implemented through the types of legal tax regimes established by the Tax Code of the Russian Federation, including tax regimes for the income of commercial organizations. For example, in the area of customs law, which is similar to tax law, the legal regime is implemented through a set or institution of legal norms established by codified acts regulating customs taxation relations.