Open AccessFiscal (Tax) Sovereignty and Its Scope in Integration Bodies
Author(s) -
Инна Хаванова,
Инна Хаванова
Publication year - 2013
Publication title -
žurnal rossijskogo prava
Language(s) - English
Resource type - Journals
eISSN - 2500-4298
pISSN - 1605-6590
DOI - 10.12737/1206
Subject(s) - tax competition , sovereignty , jurisdiction , scope (computer science) , economics , competition (biology) , direct tax , political science , international economics , double taxation , international trade , law and economics , tax reform , economic policy , political economy , international taxation , public economics , law , politics , computer science , programming language , ecology , biology
The author analyses the matter of the fiscal (tax) sovereignty, tax jurisdiction, tax competition of the states, defines trends in development of the tax sovereignty and its borders in the course of integration. The article reveals some problems of the interaction of the international and national tax law.