Regime

1. In relation to tax, a particular tax system or its tax authorities, or both. For example, the tax system applying in a particular country or state. Also known as a tax jurisdiction.
2. A system of tax rules.
3. Any system of rules, usually - but not necessarily - having legal force.
4. A government or other political authority, especially a corrupt one.

See also

• Capacity
• Court
• Jurisdiction