Th e article is devoted to the study of the problem of tax sovereignty. Th e author studied the sources of state sovereignty as well as the forms of its implementation. Th e analysis is aimed at testing the hypothesis that tax sovereignty is realized only through the activities of the legislative bodies of the state power, and one of the manifestations of tax sovereignty is the discretionary powers of the legislator. Basing on the study of the legal positions of the Constitutional Court of the

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... ussian Federation the author concludes that it is necessary to establish clear limits of the exercise of discretionary powers in order to maintain a balance of public and private interests.