Tax sovereignty of the state in the context of legal policy

The article examines the tax sovereignty of the state in the context of legal policy based on the current legislation of Ukraine and regulatory legal acts of the European Union. The subject of the study is the financial and legal norms, with the help of which the state implements the sovereign right to taxation. The research used a complex of general scientific and private scientific methods: dialectical, historical-legal, comparative-legal, structural- functional, formal logic, systemic approach, etc. It is noted that the tax sovereignty of the state is the exclusive right of the state to independently and independently carry out the function of taxation and tax collection within the territory over which its jurisdiction extends. The content of the state's tax sovereignty consists in the following areas of the state's tax function: setting taxes on the territory under state jurisdiction; introduction of established taxes and their cancellation; delegation of certain powers regarding the establishment and introduction of taxes to other public-territorial entities in their territory; collection of established taxes, including control over the completeness and timeliness of tax payment and prosecution of persons who have violated the legislation on taxes and fees; international cooperation in the field of taxation. Tax sovereignty has the following characteristics: the exclusive right of the state to set and collect taxes on its territory; independence of the state in implementing the function of taxation and tax collection; unity of tax sovereignty; derived from popular sovereignty; implementation in legal form. Tax sovereignty is based on people's power and cannot be opposed to it.