TO THE QUESTION OF THE CONCEPT, SUBJECT AND FORMS OF INTERNATIONAL TAX LAW

Authors

  • Yevgeniy Viktorovich Porokhov НИИ финансового и налогового права

DOI:

https://doi.org/10.52026/2788-5291_2022_71_4_165

Keywords:

international tax law, international taxation, tax jurisdiction, international treaty, tax resident, double taxation

Abstract

The free movement of capital, labor, goods and services on world and regional markets, the creation and operation of transnational corporations, the active participation of citizens and organizations in international cooperation and the resulting international economic integration necessitate the legal regulation of the relations that arise in this case, both at the national and at the international level. Within the framework of such international relations, citizens and organizations, as a rule, have property results (income), which are of interest to the state as objects and subjects of taxation. In this regard, the role of international taxation and international tax law is growing, which make it possible to designate the boundaries and limits of tax exemptions from taxpayers, protect their rights from unreasonable claims from the state of tax residence or a foreign state, and at the same time ensure the legal receipt of taxes in the budget of that state, to which they are due by virtue of the principles established in international tax law. The author of this scientific work conducted a fundamental study in the field of international tax law. This scientific article presents a legal analysis of existing scientific theories of the concept and essence of international tax law, its place in the system of law, correlation with national tax law, as well as a legal analysis of the forms of international tax law. The use in the course of this scientific study of such theoretical and empirical methods as the method of comparative legal analysis, methods of induction and deduction, and others, made it possible to achieve the goals and objectives set in the framework of this study. Thus, the author's idea of the concept, essence and subject of international tax law, international taxation is proposed, the place of international tax law in the legal system of the Republic of Kazakhstan is determined, the main varieties of forms of international tax law are established and analyzed.

Published

29.12.2022

How to Cite

Porokhov Е. В. (2022). TO THE QUESTION OF THE CONCEPT, SUBJECT AND FORMS OF INTERNATIONAL TAX LAW. Scientific and Legal Journal «Bulletin of the Institute of Legislation and Legal Information of the Republic of Kazakhstan», 4(71). https://doi.org/10.52026/2788-5291_2022_71_4_165