Abstract
Economic sovereignty and its elements are analyzed in the article. It is emphasized that a significant step for rethinking approaches to the characteristics of the sovereignty of the state, in particular, the economic became European integration processes. On the example of tax sovereignty as a basic component of economic sovereignty, it is argued that state sovereignty and its realization depends not only on the right of state to independently decide on tax-legal regulation, but also on the nature of those measures selected by the state to carry out regulatory influences.
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