The article is devoted to the problem of sovereignty as the most important feature of the state. At present, this topic is of particular relevance in the Russian Federation, since sovereignty is the basis for the formation and implementation of domestic and foreign policy, the achievement of national interests. State sovereignty is a complex and multifaceted phenomenon, an integral system consisting of subsystems. One of the basic subsystems is economic sovereignty. The complexity of this area allows us to distinguish sovereignty in the field of finance in its structure - financial sovereignty, which includes such structural elements as budget sovereignty, tax sovereignty, sovereignty of the payment system, in the banking sector, etc. Tax sovereignty combines the properties of the financial sovereignty subsystem and the state feature along with other basic features of the state. The article examines its various characteristics, internal and external tax sovereignty, and shows the connection with the budget sovereignty of the country. The relationship between tax sovereignty and tax jurisdiction and fiscal sovereignty is analyzed. The importance of tax sovereignty in the implementation of state sovereignty as a whole is substantiated.
E.Yu. Gracheva (Thu,) studied this question.