What question did this study set out to answer?

The study aims to define tax sovereignty and tax jurisdiction and establish their relationship within international tax law.

March 26, 2026

Tax sovereignty and tax jurisdiction: the relationship between concepts

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The article examines tax sovereignty and jurisdiction, revealing their relationship for improved tax legislation.

The study aims to define tax sovereignty and tax jurisdiction and establish their relationship within international tax law.
Analyzed definitions of state sovereignty and state jurisdiction in international law.
Compared views of various researchers and legal positions of the Constitutional Court of the Russian Federation.
Reviewed international treaties relevant to tax sovereignty and jurisdiction.
Employs analytical and comparative legal methods.
Concludes that jurisdiction is not a part of sovereignty, but rather, sovereignty underpins jurisdiction.
Defines tax sovereignty as an integral part of state sovereignty, serving as a foundation for tax jurisdiction.
Illustrates that certain territories can be subject to the tax sovereignty of one state while having limited tax jurisdiction of another through the example of Baikonur.

S. M. Tsaregorodtsev (2025) studied this question.

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