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The monograph is devoted to a comprehensive study of the legal regulation of tax regimes in the context of the Tax Code of Ukraine, taking into account their current state and prospective directions of development. It covers the issues of legislative consolidation of the features and composition of tax regimes and substantiates the need to expand the latter in view of its legislative, scientific and practical aspects. The author also provides a detailed analysis of individual tax regimes, including their legislative regulation, and on the basis of this analysis, proposals are made to create a system of tax law based on tax regimes.

The monograph is intended for lecturers, postgraduate students and students of law schools and faculties, as well as legal practitioners who are interested in the legal regulation of tax regimes and tax law in general in the field of scientific interests or professional activities.