Havryliuk R. The Effect of the Norms of Taxation Law in Time, Territory and with the Taxpayers (Legislature of Ukraine).

The dissertation contains a complex of analysis of the effect of the norms of tax law in time, territory and the taxpayers on the basis of Ukrainian legislature and judicial practice. The emphasis is laid on the determining of the mechanism, conditions and the grounds of giving, change and ceasing the effect of the norms of tax law, the analysis of the manifestation, the essence and limits of retroactivity of taxation legal norms. In the paper the concept of the state tax and legal territory is determined, the essence of general and special tax and legal regimes is revealed as well as the mechanism of removing double judicial taxation and the effect of taxation legal norms as for the taxpayers.