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Transformation of International Tax Regulation and National Interests
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Transformation of International Tax Regulation and National Interests
Annotation
PII
S1605-65900000622-5-1
DOI
10.61205/S160565900029735-2
Publication type
Article
Status
Published
Authors
Ilya.I. Kucherov 
Occupation: Deputy Director
Affiliation: Institute of Legislation and Comparative Law under the Government of the Russian Federation
Address: Moscow, Russia
Inna Khavanova
ORCID: 0000-0003-3722-5089
Occupation: Chief Researcher, Department of Financial, Tax and Budget Legislation
Affiliation: Institute of Legislation and Comparative Law under the Government of the Russian Federation
Address: Moscow, Russia
Edition
Volume 28 No. 4
Pages
103-118
Abstract

The scientific interest of the authors of the article is related to the theoretical and legal study of the processes of transformation of international tax regulation in the context of ensuring national interests.

The purpose of the study is to reveal the content of the transformation of international tax regulation, to consider the trends in the development of interstate relations in the tax sphere and legal solutions for the implementation of the financial sovereignty of the Russian Federation in current conditions.

Methods: The study is based on the methods of comparison, analysis, synthesis, generalization, and formal-logical method.

The results of the study. International regulation of tax relations is the most important component of the general system of tax regulation of the Russian Federation. At the same time, the outlines of a new, more complex structure of relations have emerged, requiring scientific understanding, since it directly affects the state of the national tax base, which serves as a key source of income and actually forms the basis of the financial sovereignty of the Russian Federation. The authors regret to state that the effectiveness of international tax regulation has been steadily decreasing lately. Along with the problems of devaluation of international agreements, there is a significant loss of the role of international tax agreements in preserving and increasing tax potential and establishing fair taxation. It is pointed out that, fully consistent with the national economic interests of the Russian Federation, the shift in the vector of using conventional tax mechanisms towards reorientation towards friendly states, as well as an inventory of international obligations previously assumed by the Russian Federation, accompanied by the suspension (in whole or in part) or termination of certain tax agreements.

Keywords
tax, transformation, tax treaty, denunciation, suspension of tax treaties, Vienna Convention on the Law of Treaties
Date of publication
12.04.2024
Number of purchasers
2
Views
78
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0.0 (0 votes)
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Additional sources and materials

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