ECONOMIC AND LAW УДК 346.1+340.13 JEL: D6, E62, К2 USTYMENKO Volodymyr1, DZHABRAILOV Ruslan2 1Presidium of the NAS of Ukraine, Research ID : http://www.researcherid.com/rid/57223349816 ECONOMIC EFFICIENCY OF LEGAL NORMS AND ITS ASSESSMENT THROUGH THE PRISM OF THE RULE OF LAW (ON THE EXAMPLE OF TAX LEGISLATION) It is noted that an important quality of legal regulation should be the effectiveness of the method and means chosen by the state to promote the achievement of the planned socio-economic result. Despite the fact that some principles of normative project work have been covered at the legislative level (in particular, on the example of legislation in the field of regulatory policy), the practice of adopting normative legal acts the effectiveness of which remains questionable continues. One of the reasons for this state of legal regulation of social relations is the improper consideration, and sometimes conscious disregard for theoretical and applied constructions that have been substantiated within the framework of legal and economic science. As a result, this leads to the establishment of an unjust order in a certain area of public relations, which threatens the further sustainable development of the state. Keywords:economic efficiency; legal norms; principle of the of law; tax policy; ideology of justice.
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