Tax Sovereignty
/ˈtæks ˌsɒvərənti/
Definitions
- (n.) The authority of a sovereign state to impose taxes within its jurisdiction without external interference.
Tax sovereignty allows the government to determine tax rates and collection methods independently.
Forms
- tax sovereignty
Related terms
See also
Commentary
Tax sovereignty is fundamental in international tax law, often balanced against principles like tax treaties and limitations on sovereignty due to supranational agreements.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.