The Constitutionalisation of the Tax Sovereignty of European Autonomous Territories
Journal: Kwartalnik Prawa Podatkowego
Year: 2023

This article presents the results of a comparative legal research concerning tax sovereignty granted to 13 European autonomous territories by constitutional law. Research material includes the constitutions of the main states and legal acts constituting the autonomous territories as well as selected scientific publications in the field of tax sovereignty and territorial autonomy. The most important research findings are as follows: tax sovereignty has been constitutionalised for the vast majorit