Subject. This article assesses the effectiveness of the tax experiment and the legal basis for its conclusion. Objectives. The article aims to conduct a comprehensive study of the economic results of tax experiments and develop a universal approach to assessing their effectiveness. Methods. For the study, I used the general scientific research methods, logical and statistical analyses, and empirical observation. Results. The article proposes to develop a unified methodological approach and further testing of tax experiments considering complex evaluation criteria, legal and economic conditions of completing the experiment. Conclusions. It is necessary to enshrine legal and economic criteria for the experiment effectiveness and withdrawal conditions at the statutory level.
Lika A. D'YACHKINA (Tue,) studied this question.