This article addresses the question of the elements that make up the legal structure of special tax regimes, and the nature of their relationship. Previous doctrinal research on this issue is analyzed and evaluated. Based on the analysis of the current legislation, the classification of the elements of the structure of special tax regimes into mandatory and non-compulsory (optional) is carried out within the framework of two approaches: nominal-normative and practical-normative. The author’s approach to understanding the legal structure of special tax regimes is formulated. There is a thesis about the need to allocate a substitute mechanism as an independent element, in which "non-standard" taxes or division of manufactured products substitute the payment of the part of the "standard" mandatory payments. The possibility of recognizing the division of manufactured products as a tax is denied. The systemic nature if the connection between the elements of the legal structure of special tax regimes is emphasized.
special tax regimes, legal structure, structure, system, substitute mechanism, substitute tax
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