Tax decentralization in the aspect of tax sovereignty: experience of the Federal Republic of Germany

The article examines the institution of tax decentralization as one of the trends in the development of modern tax systems at a ratio of related concepts, institutions and its impact on the tax sovereignty of the state. The relevance of studying this issue is due to the confident movement of individual European states towards the delegation by federal centers of part of the powers to administer tax systems in favor of regional authorities and supranational entities. As a result of the analysis of doctrinal developments of Russian and German scientists, the author concluded that tax decentralization can act as an instrument of fiscal equalization and as a way of implementing the principle of fiscal federalism. It is noted that this process has serious consequences in the possible limitation of the tax sovereignty of the state through its “dilution” as a result of internal and external influences.