Abstract
The article is devoted to economic analysis’ conceptual framework in the tax law. The author examines modern aspects of the correlation between Law and Economics, the content of the principle of the economic basis for tax, expresses her opinion on the matter of the possibility to verify the economic feasibility of taxes and fees in the context of constitutional proceedings. Special attention is attributed to the issues of application of economic analysis’ methodological tools in tax law. In 2012, while considering tax disputes arbitration courts focused on the application of economic analysis. Based on the analysis of law enforcement practice, the author identifies problematic issues in the use of economic analysis in the tax law interpretation, defines the scope of economic analysis and its specific features. The article introduces concepts of “economic and legal impact area” and “economic and legal impact coverage area”, identifies their characteristics and specific features of a regulatory nature.
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