The Effect of Acts of the Legislation on Taxes and Fees in Space

The rapid development of economy and integration processes particularly reveals the relevance of developing concept of a "new tax geography". First of all, it is a characteristic of spaces in the legal field which are outside of national territory. The objective of the tax law is to develop basic taxation principles of relating objects which have specific spatial characteristics with spatial limits of the state tax sovereignty. Necessity of developing these issues is due to the special importance of the tax regulations aspects that have a direct impact on the stability of economic activity, on which, in its turn, depends the stability of a budgets' profitable part replenishment on all levels. Regarding this, the conscious approach for spatial limits determination of any tax legislation act is required. In author's opinion, spatial aspect of legal acts limits had a lack of attention from researchers in the field of legal science in general and financial legal science in particular. Evidence of this is the absence of a complex research of the spatial limits of tax legislation acts. The goal of this thesis research is to comprehensively, taking into account the current legislation, achievements of legal science and arbitral practice, investigate the problems of legal regulation and legal aspects and to characterize the actions of legal acts on taxes and fees in the space. Based on the research results it is expected to formulate some recommendations for improving the regulation of legal acts on taxes and fees in space.