Correlation of the tax sovereignty of the state with related terms and legal concepts

The article is devoted to the study of the concept of “tax sovereignty” in its relationship with terms similar in meaning, such as tax jurisdiction, economic and fiscal sovereignty, tax legal capacity of the state. The increased intensity of the study of issues of state sovereignty and certain areas of its implementation determine the relevance and the need to accurately establish its content. This necessity is reinforced by the fact that in the legal literature there is often an identification of the concept under study with a number of terms that are close, but not equivalent in content. The author has prepared an overview of the doctrinal positions regarding the content of each of the terms covered in the article. As a result of the comparative analysis, the author also concluded that the incorrect use of the studied concepts is the result of insufficient knowledge of certain areas of the implementation of state sovereignty.