The problem of enshrining the ratio of tax federalism and tax sovereignty in the current legislation

The concepts “tax federalism” and “tax sovereignty” are of quite frequent occurrence in the works of researchers of the problems of modern legislation despite the fact that they have not been sufficiently studied in Russian legal science. This explains the need to study the specifics of tax sovereignty and tax federalism of Russia based on the norms of the Constitution of the Russian Federation and the Tax Code of the Russian Federation. It seems that the concept of ‘tax sovereignty” belongs to the Russian Federation in the name of its highest representative body - the Federal Assembly of the Russian Federation. The emergence of the concept “tax federalism” is due to the specifics of relations among the Russian Federation, constituent entities of the Russian Federation and municipalities, which is expressed in the order of distribution of tax powers among them in accordance with the norms of the Tax Code of the Russian Federation. Tax federalism in the Russian Federation is manifested through the distribution of powers of representative bodies in the field of taxation.