Legal Support of State Tax Sovereignty: Paradigm Change

DOI

10.2991/assehr.k.201205.055How to use a DOI?

Keywords

state sovereignty, tax sovereignty, integration, coordination, value of law, legal values

Abstract

Tax sovereignty is defined as a basic legal value aimed at ensuring the principle of tax equity. The restriction of tax sovereignty is objectively caused by modern economic and political interaction between states. The analysis of the content and forms of restriction of tax sovereignty is carried out on the basis of the study of legal acts of the European Union as the most developed modern legal system, which has a direct limiting effect on the sovereignty of member states in the field of taxation. The development of this area may be in demand within the framework of international cooperation, for example, the Eurasian Economic Union, since the rules for tax collection serve a significant factor determining the development of international economic activity and the creation of a single market. A conclusion is being formed on the change of the paradigm of tax sovereignty in the modern world, which undergoes an increasing coordinated regulation (restrictions) based on international contracts or agreements on the formation of unions. The axiological aspects of limiting the tax sovereignty of states on the basis of international agreements act as a balance between such basic modern values as tax equity and the system of a common economic market.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mihail Nikolaevich Sadchikov
AU  - Elena Vacheslavovna Pokachalova
AU  - Olga Yuryevna Bakaeva
AU  - Margarita Byashirovna Razgildieva
PY  - 2020
DA  - 2020/12/07
TI  - Legal Support of State Tax Sovereignty: Paradigm Change
BT  - Proceedings of the XIV European-Asian Law Congress "The Value of Law" (EAC-LAW 2020)
PB  - Atlantis Press
SP  - 319
EP  - 326
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201205.055
DO  - 10.2991/assehr.k.201205.055
ID  - Sadchikov2020
ER  -