The article conducts a study of the legal regulation of experimental legal regimes in the field of taxation, carried out in the context of digitalization of the economy. The author analyzed the concept of a legal experiment, established similarities and differences in the concepts of a special tax regime and an experimental tax system. Based on the analysis of the content of individual tax experiments, the specific features characterizing them are shown.
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Olga I. Lyutova (2024) studied this question.
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